Bi-Land Company's Standard Cost Is $150,000 -Refer to the Figure

question 38

Multiple Choice

Bi-land Company's standard cost is $150,000. The allowable deviation is ±10%. The actual costs for six months are as follows:
$$\begin{array} { l r } \text { January } & \$ 135,000 \\\text { February } & 120,000 \\\text { March } & 145,000 \\\text { April } & 165,000 \\\text { May } & 170,000 \\\text { June } & 180,000\end{array}$$
-Refer to the Figure.What is the variance that is higher than the upper control limit?

• A)$135,000
• B)$145,000
• C)$150,000
• D)$170,000

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Definitions:

Femoral Artery

A major artery in the thigh that supplies oxygenated blood to the lower part of the body.

Celiac Trunk

A major artery that supplies blood to the stomach, spleen, liver, and other parts of the abdomen.

Lumen

The internal space or cavity of a tubular structure, such as a blood vessel or the intestine.

Tunica Adventitia

The tunica adventitia is the outermost layer of a blood vessel, consisting of connective tissue, that provides structural support and protection.