Woofter Corporation Manufactures and Sells a Single Product

question 174

Multiple Choice

Woofter Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During January, the company budgeted for 7,600 units, but its actual level of activity was 7,560 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for January:
-The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for January would be closest to:

• A) $12,816 F
• B) $12,280 U
• C) $12,816 U
• D) $12,280 F

---

Definitions:

Primary Appraisal

An initial evaluation of whether an event is (1) irrelevant to one, (2) relevant, but not threatening, or (3) stressful.

Direct Supervisor

The immediate superior in the workplace responsible for overseeing an employee's daily activities.

Analysis

The process of examining components or structure of a substance, system, or theory to understand its nature or to determine its essential features.

Everyday Hassles

Routine challenges or minor disturbances that occur in day-to-day life and can contribute to stress.