Longview Hospital Performs Blood Tests in Its Laboratory

question 26

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 variable overhead efficiency variance for May is

• A)$350 F
• B)$350 U
• C)$280 U
• D)$280 F

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Definitions:

Attachment Site

The specific area or location where an organism, cell, or molecular structure binds or connects to another.

Motor Units

Components of the muscular system that include a motor neuron and the skeletal muscle fibers innervated by that neuron's axonal terminals.

Object Lifted

The act of raising or moving an object from a lower position to a higher one, often used to assess strength or ability.

Muscle Fatigue

The decreased capacity of a muscle to generate force, often due to prolonged activity or overuse.