The Management of Cleancut Lawnmowers Has Calculated the Following Variances

question 213

Multiple Choice

The management of Cleancut Lawnmowers has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 11,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 35,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 15,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 13,000 \mathrm { U } \\\hline \text { Variable overhead cost variance } & 3500 \mathrm {~F} \\\hline \text { Variable overhead efficiency variance } & 6000 \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 4500 \mathrm {~F}\\\hline \end{array}$$ When determining the total product cost flexible budget variance,what is the total manufacturing overhead variance of the company?

• A)$6000 F
• B)$9500 F
• C)$4500 F
• D)$14,000 F

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Definitions:

Shy

A temperament or personality trait characterized by feelings of nervousness or discomfort in social situations.

Inhibited

Being restrained or held back in actions, thoughts, or feelings, often due to anxiety or social norms.

Kagan

Jerome Kagan is a psychologist known for his work on the development of children’s cognition and temperament.

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A routine or plan dictating specific times to eat and sleep, aimed at improving health or wellbeing.