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

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Definitions:

Conflict-Escalation Process

The progression of a dispute or conflict, increasing in intensity and potentially leading to more serious disputes or confrontations.

Social Values Orientation

An individual's preference regarding the allocation of resources between themselves and others, indicating their inclination towards cooperation, altruism, or selfishness.

Values Orientations

Cultural or psychological frameworks that guide individual or group behaviors and perceptions regarding what is important in life.

Conflict Episodes

Specific instances of conflict within interpersonal relationships or among groups, characterized by disagreement and discord.