The Management of Alpha Company Has Calculated the Following Variances

question 48

Multiple Choice

The management of Alpha Company has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 8,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 35,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 15,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 12,000 \mathrm { U } \\\hline \text { Variable overhead cost variance } & 2,000 \mathrm {~F} \\\hline \text { Variable overhead efficiency variance } & 5,000 \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 3,050 \mathrm {~F} \\\hline\end{array}$$
-When determining the total production cost flexible budget variance, calculate the total manufacturing overhead variance of Alpha Company.

• A) $5,000 F
• B) $7,000 F
• C) $3,050 F
• D) $10,050 F

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Definitions:

Median Cubital Vein

A superficial vein located in the cubital fossa that connects the cephalic and basilic veins, commonly used for venipuncture.

Collect Blood

The process of drawing blood from a vein, typically for diagnostic purposes.

Inferior Vena Cava

The inferior vena cava is a large vein that carries deoxygenated blood from the lower and middle parts of the body back to the right atrium of the heart.

Lumbar Veins

Veins located in the lumbar region that drain blood from the lower back and abdominal wall into the inferior vena cava.