Use the Information Below to Answer the Following Question(s)

question 211

Multiple Choice

Use the information below to answer the following question(s) .
Tractor Corporation produces toy tractors. The company uses the following direct cost categories:
Actual performance for the company is shown below:
Actual output: 5,000 units
Direct Materials:
Direct Manufacturing Labour:
Direct Marketing Labour:

-What are the efficiency variances for direct manufacturing labour and direct marketing labour, respectively?

• A) $25,000 favourable; $18,400 favourable
• B) $25,000 unfavourable; $18,400 unfavourable
• C) $23,750 unfavourable; $12,650 unfavourable
• D) $23,750 favourable; $12,650 favourable

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Definitions:

Dehabituation

The revival of a response that had been previously habituated, often as a result of presenting a new, novel stimulus.

Novel Situation

A new or unfamiliar situation that requires adaptive behaviors or cognitive processes to navigate.

Stimulus Intensity

The magnitude or strength of a stimulus, which can affect the likelihood and manner of its perception and response.

Sensitization

The increased responsiveness or sensitivity to a stimulus or a range of stimuli following exposure.