All of the Following Variances Are Unfavorable Except?
A) Materials

question 71

Multiple Choice

$\begin{array}{lcc}\text { Item to Classify } &\text { Standard } &\text {Actual }\\\text { Sales volume } & 100,000 \text { units } &96,000 \text { units }\\\text { Sales price } & \$ 4 \text { per unit }&\$3.90 \text { per unit } \\\text { Material usage } & 40,000 \text { gallons } &42,000 \text { gallons }\\ \text { Labor price } & 12.50\text { per hour }&12.45 \text { per hour }\end{array}$ All of the following variances are unfavorable except?

• A) Materials usage
• B) Sales price
• C) Sales volume
• D) Labor price

Understand principles of sharia law as they apply to employer and employee responsibilities in Islamic countries.

Recognize the tax benefits and requirements under the Patient Protection and Affordable Care Act for small businesses.

Understand employer obligations regarding work breaks and employee compensation under the Fair Labor Standards Act.

Evaluate the impact of personal online disclosures on hiring decisions and discrimination.

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Definitions:

Psychological Injury

Emotional or mental harm caused by events or behaviors that negatively impact an individual's psychological well-being.

Medicare and Medicaid

Two different programs in the United States where Medicare is a federal health insurance program for people who are 65 or older, and Medicaid is a state and federal program that offers health coverage to individuals with a very low income.

Contaminated Area

A place where the presence of dangerous substances, biological agents, or conditions may pose a risk to health and safety.

Poison Control Center

A specialized center providing immediate advice and assistance over the phone in cases of exposure to toxic or hazardous substances.