The Management of Vert Lawnmowers Has Calculated the Following Variances

question 121

Multiple Choice

The management of Vert Lawnmowers has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 8,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 38,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 17,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 13,000 \mathrm { U } \\\hline \text { Variable overhead cost variance } & 3,500 \mathrm {~F} \\\hline \text { Variable overhead efficiency variance } & 5,000 \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 3,000 \mathrm {~F} \\\hline\end{array}$$ When determining the total production cost flexible budget variance,what is the total manufacturing overhead variance of the company?

• A)$5,000 F
• B)$8,500 F
• C)$3,000 F
• D)$11,500 F

---

Definitions:

Coping

Managing stress or adversity through various strategies and techniques.

Difficult Temperament

A temperament style characterized by high reactivity and poor self-regulation or adaptability, often evident in the early stages of life.

Young Adults

Individuals in the late teenage years to early twenties, often considered a transitional phase from adolescence to adulthood.

Marital Conflict

Disagreements or disputes between married individuals that can affect family dynamics.