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