Longview Hospital Performs Blood Tests in Its Laboratory

question 78

Multiple Choice

Longview Hospital performs blood tests in its laboratory.The following standards have been set for each blood test performed: During May,the laboratory performed 1,500 blood tests.On May 1 there were no direct materials (plates) on hand;after a plate is used for a blood test it is discarded.Variable overhead is assigned to blood tests on the basis of standard direct labor-hours.The following events occurred during May: • 3,600 plates were purchased for $9,540
• 3,200 plates were used for blood tests
• 340 actual direct labor-hours were worked at a cost of $5,550
The direct materials purchases variance is computed when the materials are purchased.
The labor efficiency variance for May is:

• A)$600 F
• B)$600 U
• C)$515 U
• D)$515 F

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Definitions:

Repression

A defense mechanism in psychoanalytic theory where distressing thoughts and feelings are unconsciously blocked from conscious awareness.

Defense Mechanism

Psychological strategies used unconsciously by individuals to protect themselves from anxiety and internal conflicts.

Psychoanalyst

A therapist who employs psychoanalysis, a therapeutic approach developed by Freud that focuses on exploring unconscious motivations and conflicts.

Regression

A psychological defense mechanism where an individual reverts to an earlier stage of development in response to stress.