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

question 291

Multiple Choice

Lauter 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 $5,300 per month plus $480 per press run plus $1,080 per book set-up. The company expected its activity in October to be 169 press runs and 64 book set-ups, but the actual activity was 167 press runs and 60 book set-ups. The actual cost for wages and salaries in October was $155,690.
-The spending variance for wages and salaries in October would be closest to:

• A) $5,430 U
• B) $150 U
• C) $5,430 F
• D) $150 F

---

Definitions:

Person Perception

The process by which individuals form impressions of others based on observed or inferred information.

Recurrent Themes

Motifs or ideas that are repeatedly observed across a work of literature, art, or music, reflecting overarching concepts or messages.

Selectivity

The process or practice of choosing or selecting from among a variety of options or possibilities.

Past 50 Years

A reference to the historical period extending approximately from the current year backwards through the last five decades.