The Management of Guardian Fire Alarms Has Calculated the Following

question 147

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:

Confederate

A person who is part of an experiment's setup and works for the researcher, appearing as a participant to deceive actual participants.

False Accusation

Involves wrongly accusing someone of wrongdoing or misconduct without evidence or based on incorrect information.

Deviancy Training

A process through which individuals are influenced by peers to engage in antisocial or criminal behavior, reinforcing such behavior as acceptable or normative.

Delinquency Socialization

involves the process by which individuals learn delinquent behaviors and norms from their interactions within certain groups or environments.