Kudej Printing Uses Two Measures of Activity, Press Runs and Book

question 174

Multiple Choice

Kudej Printing uses two measures of activity, press runs and book set-ups, in the cost formulas in its budgets and performance reports. The cost formula for wages and salaries is $8,360 per month plus $570 per press run plus $910 per book set-up. The company expected its activity in May to be 194 press runs and 74 book set-ups, but the actual activity was 195 press runs and 72 book set-ups. The actual cost for wages and salaries in May was $188,370. The spending variance for wages and salaries in May would be closest to:

• A)$2,090 F
• B)$3,340 U
• C)$3,340 F
• D)$2,090 U

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Definitions:

Generativity

A stage of adult development focused on creating or nurturing things that will outlast an individual, often by parenting or contributing to society.

Identity Certainty

The level of confidence and clarity an individual has about their own sense of self and identity.

Big Five Model

A personality psychology theory identifying five main traits that describe human personality: openness, conscientiousness, extraversion, agreeableness, and neuroticism.

Openness To Experience

A personality trait that involves a willingness to consider new ideas, experiences, and various forms of intellectual and cultural exploration.