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:

Gram-variable

Refers to bacteria that do not consistently stain either Gram-positive or Gram-negative due to certain conditions or characteristics of the cell wall.

Anthrax

A serious infectious disease caused by the bacterium Bacillus anthracis, affecting both humans and animals, and can be transmitted through contact with infected animals or animal products.

Gram-positive

Refers to bacteria that retain the crystal violet dye used in the Gram stain process, indicating a thicker peptidoglycan layer in the cell wall.