Fender Corporation Produced 100 Units of Product XX A)$480 (U)
B)$480 (F)
C)$552 (U)
D)$552 (F)

question 132

Multiple Choice

Fender Corporation produced 100 units of Product XX.The total standard and actual costs for materials and direct labour for the 100 units of Product XX are as follows: What is the labour efficiency variance for Fender Corporation?
$\begin{array}{ll}\text { Materials: }&&&\text { Standard}&\text { Actual }\\&\text { Standard: } & 200 \mathrm{~kg} \text { at } \$ 3.00 \text { per kilogram }&\$600 \\&\text { Actual: } & 220 \mathrm{~kg} \text { at } \$ 2.85 \text { per kilogram } &&\$627\\\text { Direct labour: }& \\&\text { Standard: } & 400 \text { hours at } \$ 15.00 \text { per hour }&6,000 \\&\text { Actual: } & 368 \text { hours at } \$ 16.50 \text { per hour }&&6,072\end{array}$

• A)$480 (U)
• B)$480 (F)
• C)$552 (U)
• D)$552 (F)

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Definitions:

Media

Channels or tools used to store and deliver information or data to an audience, including digital, print, and broadcast formats.

Intercompany Transfers

Transactions involving the transfer of goods, services, or funds between units, divisions, or subsidiaries within the same parent company or corporate group.

Investment Income

Income generated from the allocation of funds into interest-bearing or dividend-yielding assets.

Unallocated Positive

A term that is not widely recognized as standard in accounting or finance; it may refer to surplus income or assets not yet designated for a specific purpose but NO.