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Hunter Valley

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Answer the following questions using the information below:
Hunter Valley Orchards (HVO) ,developed standard costs for direct material and direct labour.In 2018,HVO estimated the following standard costs for one of their most well-loved products,the HVO classic Grandma's large apple pie which had a brown sugar coating on the top of the crust as well as including cranberry and mince ingredients in addition to the apples.
 Budgeted quantity  Budgeted price  Direct materials 1.5 kg$7.25 per kg Direct labour 0.25 hours $14.00 per hour \begin{array} { l l l } & \text { Budgeted quantity } & \text { Budgeted price } \\\text { Direct materials } & 1.5 \mathrm {~kg} & \$ 7.25 \text { per } \mathrm { kg } \\\text { Direct labour } & 0.25 \text { hours } & \$ 14.00 \text { per hour }\end{array} During September,HVO produced and sold 1200 pies using 1875 kg of direct materials at an average cost per kg of $7.00 and 280 direct labour hours at an average wage of $14.25 per hour.
-September's direct labour flexible-budget variance is:


Definitions:

Transcription

The method through which the data contained in a DNA strand is replicated into a fresh molecule of messenger RNA (mRNA).

Auxin

A class of plant hormones that play crucial roles in the coordination of many growth and behavioral processes in the plant's life cycle.

Cytokinin

A class of plant hormones that promote cell division and growth, influencing various aspects of plant development.

Polar Transport

The directional movement of substances, such as plant hormones, from one part of a plant to another.

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