Use the Information Below to Answer the Following Questions -Refer to the Table Above

question 53

Multiple Choice

Use the information below to answer the following questions.
$\begin{array}{lll}&\text { Flexed Budget for April }&\text { Actual for April }\\\text { Output } &40,000 \text { units } & 40,000 \text { units }\\\text { Sales } & \$ 500,000 & \$ 400,000 \\\text { Raw materials } & \$ 100,000 & \$ 88,000 \\\text { Labour } & \$ 250000 & \$ 180,000 \\\text { Overheads } & \$ 325000 & \$ 375,000\end{array}$
-Refer to the table above. Which of these variance calculations is correct for Raw materials, Labour and Overheads respectively? Note: F - Favourable, U - Unfavourable (adverse) .

• A)12 000U; $70 000F; $50 000U
• B)$12 000F; $70 000F; $50 000U
• C)12 000U; $70 000U; $50 000F
• D)None of the above

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Definitions:

Multicultural Experiences

Interactions and engagements that involve or relate to multiple cultures, enhancing understanding and appreciation of cultural diversity.

International Assignments

Work assignments where employees are sent by their employers to work in a foreign country for a temporary period.

Global Environment

The international context within which organizations operate, influenced by economic, social, technological, and political factors across borders.

Divisional Structure

A structure that organizes a company by units according to the products they make, the customer segments they serve, or the geographic location in which they operate.