Refer to the Scenario Below to Answer the Following Questions

question 19

Multiple Choice

Refer to the scenario below to answer the following questions.
TopCup Coffee (Scenario)
Catrina has been working as a manager in TopCup Coffee for six months now. In that time she has noticed that the total sales have grown a scant half percent. The owner, who does not work in the business directly, commented in a recent meeting that unless the sales picked up over the next six months, he would consider closing the business. Catrina has since looked seriously into the operations and armed with a textbook on operations management from her college days, she is determined to change both the coffee shop operations and the sales picture.
-Her next employee meeting takes in as many of the part-timers as possible because she wants to discuss the second most important issue that relates directly to her employees. In view of the size of this small business, the employees are expected to be ______________ when reporting for their shift.

• A) always five minutes early
• B) properly attired in their uniforms
• C) flexible and take on any job that needs attending
• D) pleasant and friendly to the customers
• E) stocking supplies on the shelves

---

Definitions:

Significant Variances

Major discrepancies between planned and actual figures in budgets, costing, or any financial metric.

Favorable Cost Variance

A situation where the actual cost of a product or service is less than its budgeted or standard cost.

Direct Materials Price Variance

The difference between the actual cost of direct materials used and the budgeted cost, based on the standard prices.

Direct Materials Quantity Variance

The deviation of the actual direct materials amount utilized in manufacturing from the expected standard amount, times the set cost per unit.