The Management of Chung Fire Alarms Has Calculated the Following

question 87

Multiple Choice

The management of Chung Fire Alarms has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 11,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 36,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 15,500 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 12,000 \mathrm { U } \\\hline \text { Total variable overhead variance } & 8,000 \mathrm {~F} \\\hline \text { Total fixed overhead variance } & 3,000 \mathrm {~F} \\\hline\end{array}$$ What is the total direct labor variance of the company?

• A) $15,500 F
• B) $11,000 F
• C) $27,500 F
• D) $3,500 F

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