Cox Engineering Performs Cement Core Tests in Its Laboratory

question 16

Multiple Choice

Cox Engineering performs cement core tests in its laboratory. The following standards have been set for each core test performed: During March, the laboratory performed 2,000 core tests. On March 1 no direct materials (sand) were on hand. Variable manufacturing overhead is assigned to core tests on the basis of standard direct labor-hours. The following events occurred during March:

• 8,600 pounds of sand were purchased at a cost of $7,310.
• 7,200 pounds of sand were used for core tests.
• 840 actual direct labor-hours were worked at a cost of $8,610.
• Actual variable manufacturing overhead incurred was $3,200.
-The labor efficiency variance for March is:

• A)$480 favorable
• B)$480 unfavorable
• C)$192 favorable
• D)$192 unfavorable

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Definitions:

Endocrine System

A network of glands in the body that secrete hormones into the bloodstream to regulate various bodily functions.

Chemical Messengers

Compounds such as hormones and neurotransmitters that transmit signals from one cell or organism to another, affecting physiological activities.

Hormones

Chemical messengers produced by endocrine glands that regulate various bodily functions and processes.

Sympathetic Nervous System

A part of the autonomic nervous system that prepares the body for action by accelerating the heart rate, constricting blood vessels, and raising blood pressure.