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

question 63

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 activity variance for wages and salaries in May would be closest to:

• A)$1, 250 F
• B)$2, 090 F
• C)$2, 090 U
• D)$1, 250 U

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Definitions:

Alcoholics

People who suffer from alcoholism, a chronic disease characterized by uncontrolled drinking and obsession with alcohol.

Psychologically Vulnerable

Individuals who are more likely to suffer from psychological distress or disorders due to their mental health state or external circumstances.

Drinking Patterns

The behaviors and habits associated with the consumption of alcohol, including frequency and quantity.

AA

stands for Alcoholics Anonymous, a global fellowship of individuals who share their experience, strength, and hope to solve their common problem and help others recover from alcoholism.