Celius Midwifery's Cost Formula for Its Wages and Salaries Is

question 161

Multiple Choice

Celius Midwifery's cost formula for its wages and salaries is $2,410 per month plus $292 per birth.For the month of March,the company planned for activity of 113 births,but the actual level of activity was 116 births.The actual wages and salaries for the month was $35,340.The spending variance for wages and salaries in March would be closest to:

• A)$942 F
• B)$66 F
• C)$66 U
• D)$942 U

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Definitions:

Exploiting

Taking unfair advantage of a person, group, or situation for one's own benefit, often ethically or legally questionable.

Middle-Income DVCs

Developing countries that have achieved a certain level of GDP per capita, falling between low-income and high-income thresholds, if DVCs is taken to mean Developing Countries.

Farm Labor

The workforce engaged in agricultural activities, including planting, cultivating, and harvesting crops, as well as raising livestock.

Demographic Transition

The massive decline in birth rates that occurs once a developing country achieves higher standards of living because the perceived marginal cost of additional children begins to exceed the perceived marginal benefit.