The Management of Guardian Fire Alarms Has Calculated the Following

question 212

Multiple Choice

The management of Guardian Fire Alarms has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 11,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 36,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 16,500 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 13,500 \mathrm { U } \\\hline \text { Total variable overhead variance } & 7500 \mathrm {~F} \\\hline \text { Total fixed overhead variance } & 4000 \mathrm {~F} \\\hline\end{array}$$ What is the total direct materials variance of the company?

• A)$3000 F
• B)$25,000 F
• C)$11,500 F
• D)$5500 F

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Definitions:

Law Enforcement Model

A strategy or framework designed to guide the activities and priorities of police and other justice agencies.

Probation and Parole Officers

Criminal justice professionals who supervise offenders granted probation (instead of prison time) or parole (early release from prison).

Ethical Dilemmas

Situations in which a person faces a choice between two morally right or wrong options, where choosing one means transgressing the other.

Treatment

The management and care of a patient for the purpose of combating a disease or disorder.