The Management of Alpha Lawnmowers Has Calculated the Following Variances

question 1

Multiple Choice

The management of Alpha Lawnmowers has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 8,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 40,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 17,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 13,000 \mathrm { U } \\\hline \text { Variable overhead cost variance } & 3,000 \mathrm {~F} \\\hline \text { Variable overhead efficiency variance } & 5,500 \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 4,000 \mathrm {~F} \\\hline\end{array}$$ What is the total variable overhead variance of the company?

• A)$2,500 F
• B)$12,500 F
• C)$8,500 F
• D)$4,000 F

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Definitions:

Sexual Activity

Behaviors that involve sexual contact or stimulation between individuals.

Fondling

The act of touching or caressing someone gently and in a sexual way.

Romantic Feelings

Emotions associated with love and attraction towards another person, often characterized by affection and desire for a romantic partnership.

Date Rape

A form of sexual assault where the victim is attacked by someone they know, often in a social setting and possibly involving incapacitation through drugs or alcohol.