Sissac Catering Uses Two Measures of Activity,jobs and Meals,in the Cost

question 143

Multiple Choice

Sissac Catering uses two measures of activity,jobs and meals,in the cost formulas in its budgets and performance reports.The cost formula for catering supplies is $470 per month plus $101 per job plus $24 per meal.A typical job involves serving a number of meals to guests at a corporate function or at a host's home.The company expected its activity in May to be 12 jobs and 123 meals,but the actual activity was 9 jobs and 126 meals.The actual cost for catering supplies in May was $4,240.The spending variance for catering supplies in May would be closest to:

• A)$394 U
• B)$394 F
• C)$163 F
• D)$163 U

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Definitions:

Positivist

Positivist refers to someone who adheres to the philosophy that the only authentic knowledge is scientific knowledge, and such knowledge can only come from positive affirmation of theories through strict scientific methods.

Constructionist Approach

A sociological perspective that conceptualizes reality as constructed by human interpretations and interactions, focusing on how social phenomena are given meaning.

Integrated Approach

A method that combines multiple perspectives or techniques to address an issue or problem comprehensively.

Constructionist Perspective

A theoretical viewpoint that suggests reality is socially constructed through human interpretation and interaction.