The Management of Vert Lawnmowers Has Calculated the Following Variances

question 52

Multiple Choice

The management of Vert Lawnmowers has calculated the following variances: $$\begin{array} { | l | r | } \hline \text { Direct materials cost variance } & \$ 11,000 \mathrm { U } \\\hline \text { Direct materials efficiency variance } & 36,000 \mathrm {~F} \\\hline \text { Direct labor cost variance } & 17,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance } & 14,000 \mathrm { U } \\\hline \text { Variable overhead cost variance } & 2,000 \mathrm {~F} \\\hline \text { Variable overhead efficiency variance } & 6,000 \mathrm {~F} \\\hline \text { Fixed overhead cost variance } & 3,500 \mathrm {~F} \\\hline\end{array}$$ When determining the total production cost flexible budget variance,what is the total manufacturing overhead variance of the company?

• A) $6,000 F
• B) $8,000 F
• C) $3,500 F
• D) $11,500 F

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Definitions:

Broad Base

Typically refers to a wide foundation or support, often implying something with a wide range of sources or support.

Replacement Reproduction

This refers to a reproduction strategy where the offspring number is equal to the parent number, aiming to sustain the population size.

Zero Population Growth

A demographic balance where the number of people in a specified population neither grows nor declines, due to a balance between birth rates and death rates.

Praying Mantis

A carnivorous insect known for its distinctive posture that resembles praying hands, belongs to the family Mantidae.