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

question 11

Multiple Choice

Use the information below to answer the following questions. $$\begin{array} { l c c } & \text { Budget for April } & \text { Actual for April } \\\text { Output } & 40,000 \text { units } & 40,000 \text { units } \\\text { Sales } & \$ 400,000 & \$ 400,000 \\\text { Raw materials } & \$ 80,000 & \$ 88,000 \\\text { Labour } & \$ 200,000 & \$ 180,000 \\\text { Overheads } & 225,000 & 305,000\end{array}$$
-Refer to the table above. The labour variance can best be described as:

• A)an adverse variance resulting from excessive use of labour and/or a rise in the hourly rate of pay.
• B)a favourable variance resulting from the efficient use of labour and/or a reduction in the hourly pay rate.
• C)being caused by an increase in the pay rate for labour.
• D)being caused by more efficient labour.

---

Definitions:

Elevated Blood Pressure

A condition characterized by higher than normal pressure exerted by circulating blood against the walls of the arteries, also known as hypertension.

Blood Osmolality

A measure of the concentration of solutes in the blood, influencing the movement of water between body compartments.

ADH Levels

Concentrations of Antidiuretic Hormone in the body, which regulates water balance by controlling the amount of urine produced by the kidneys.

Aldosterone

Aldosterone is a steroid hormone produced by the adrenal glands, which helps regulate blood pressure by controlling sodium and water balance in the body.