Wayland Corporation's Static Planning Budget for April Appears Below

question 200

Multiple Choice

Wayland Corporation's static planning budget for April appears below. The company bases its budgets on machine-hours. In April, the actual number of machine-hours was 6,600, the actual supplies cost was $64,040, the actual power cost was $7,070, the actual salaries cost was $88,300, and the actual equipment depreciation was $7,430.
-The spending variance for supplies cost in the flexible budget performance report for the month should be:

• A)$5,540 F
• B)$4,640 U
• C)$4,640 F
• D)$5,540 U

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Definitions:

Source 1-Destination 1

Represents a simplified notation for mapping a specific source to a specific destination, often used in logistics and data flow diagrams.

Problem Data Set

A collection of data or information that relates to a particular problem or challenge to be analyzed or solved.

Northwest-corner Rule

A method used in transportation problem solutions in operations research, starting allocation from the northwest corner of a cost matrix and moving through the matrix to minimize costs.

Transportation Problem

A type of optimization problem in operations research aimed at determining the most efficient way of allocating resources to transport goods from suppliers to consumers, minimizing cost.