The Management of Watchdog Security Systems Has Calculated the Following

question 144

Multiple Choice

The management of Watchdog Security Systems has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 9000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 37,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 15,500 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 12,000 \mathrm { U } \\\hline \text { Total variable overhead variance } & 7500 \mathrm {~F} \\\hline \text { Total fixed overhead variance } & 3000 \mathrm {~F} \\\hline\end{array}$$ What is the total direct labor variance of the company?

• A) $15,500 F
• B) $10,500 F
• C) $27,500 F
• D) $3500 F

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Definitions:

Behaviour Modelling Training

A training method that involves observing, learning, and then replicating the behavior of a role model.

Reinforcement Strategy

A plan or approach to strengthen certain behaviors, performance, or outcomes through positive or negative reinforcement mechanisms.

Self-regulation

The ability to monitor and control one's own behaviors, emotions, or thoughts, adjusting them according to the demands of the situation.

Positive Reinforcement

Increasing a desired behavior by rewarding it with a positive stimulus.