Answer the Following Questions Using the Information Below:
Hunter Valley

question 61

Multiple Choice

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.
$$\begin{array} { l l l } & \text { Budgeted quantity } & \text { Budgeted price } \\\text { Direct materials } & 1.5 \mathrm {~kg} & \$ 7.25 \text { per } \mathrm { kg } \\\text { Direct labour } & 0.25 \text { hours } & \$ 14.00 \text { per hour }\end{array}$$ 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 efficiency variance is:

• A)$280.00 favourable.
• B)$210.00 favourable.
• C)$210.00 unfavourable.
• D)$280.00 unfavourable.

Recognize the organization and sections within the ICD-10-CM manual.

Differentiate between various types of codes and their proper applications.

Identify and understand the use of eponyms in medical coding.

Comprehend the process of abstracting information from medical records for coding.

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