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

question 156

Multiple Choice

Loggin Midwifery's cost formula for its wages and salaries is $2,380 per month plus $231 per birth. For the month of April, the company planned for activity of 100 births, but the actual level of activity was 102 births. The actual wages and salaries for the month was $25,510. The spending variance for wages and salaries in April would be closest to:

• A)$30 F
• B)$432 U
• C)$30 U
• D)$432 F

---

Definitions:

Discrimination

The unfair treatment of a person or group on the basis of prejudice.

External Factor

Any event, entity, or condition outside an organization that influences its activities and outcomes.

HR Forecasting

The process of estimating the future human resource needs of an organization by analyzing current conditions and projecting changes in the workforce or employment market.

Competitor's HR Policies

The rules and regulations related to human resources management adopted by competing businesses in the industry.