Longview Hospital Performs Blood Tests in Its Laboratory

question 82

Multiple Choice

Longview Hospital performs blood tests in its laboratory. The following standards have been set for each blood test performed:


During May, the laboratory performed 1,500 blood tests. On May 1 there were no direct materials (plates) on hand; after a plate is used for a blood test it is discarded. Variable overhead is assigned to blood tests on the basis of standard direct labor-hours. The following events occurred during May:

• 3,600 plates were purchased for $9,540
• 3,200 plates were used for blood tests
• 340 actual direct labor-hours were worked at a cost of $5,550

The direct materials purchases variance is computed when the materials are purchased.

-The materials quantity variance for May is:

• A)$1,650 F
• B)$1,650 U
• C)$550 U
• D)$720 F

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Definitions:

Active Play

Physical activities engaged in for enjoyment and recreation, especially by children, that involve exertion and movement.

Parallel Play

refers to a stage in early childhood development where children play side-by-side but do not directly interact with each other.

Cultural Practices

Customs, habits, and traditions shared by a group of people that are passed down from generation to generation.

Active Play

Physical activities that engage children in movement and play, crucial for their development and health.