The Management of Zeta Company Has Calculated the Following Variances

question 89

Multiple Choice

The management of Zeta Company has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 8,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 35,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 15,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 12,000 \mathrm { U } \\\hline \text { Total variable overhead variance } & 7,000 \mathrm {~F} \\\hline \text { Total fixed overhead variance } & 3,050 \mathrm {~F} \\\hline\end{array}$$
-Calculate the total direct labor variance of Zeta Company.

• A) $15,000 F
• B) $10,050 F
• C) $27,000 F
• D) $3,000 F

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Definitions:

Right Atrium

The upper right section of the heart, responsible for taking in blood lacking oxygen from the body and moving it to the right lower chamber.

Left Ventricle

The chamber of the heart that pumps oxygenated blood through the aorta to the rest of the body.

Pulmonary Trunk

A major blood vessel that carries blood from the right ventricle of the heart to the lungs for oxygenation.

Superior Vena Cava

A large vein carrying deoxygenated blood from the upper half of the body to the heart's right atrium.