Privitera Printing Uses Two Measures of Activity, Press Runs and Book

question 251

Multiple Choice

Privitera Printing uses two measures of activity, press runs and book set-ups, in the cost formulas in its budgets and performance reports. The cost formula for wages and salaries is $7,220 per month plus $650 per press run plus $1,110 per book set-up. The company expected its activity in January to be 188 press runs and 117 book set-ups, but the actual activity was 191 press runs and 114 book set-ups. The actual cost for wages and salaries in January was $269,270.
-The spending variance for wages and salaries in January would be closest to:

• A)$11,360 F
• B)$9,980 U
• C)$9,980 F
• D)$11,360 U

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Definitions:

Preferential Looking

A research technique that involves giving an infant a choice of what object to look at.

Infant-Perception Research

Studies focused on how infants understand their environment through sensory and cognitive processes from birth.

Human Development

The comprehensive process of physical, emotional, and intellectual growth and change that a person undergoes from birth to death.

Environmental

Relating to or arising from the external surroundings in which an organism lives, including both natural and man-made conditions.