1.

2.

Management accounting

A.helps managers make decisions.

B.is useful for external and internal users.

C.is the same as cost accounting.

D.creates technical reports that require external audit for verification.

Lovell Nails performs manicures in their salon. Labour standards for each manicure are as follows: Standard direct labour hours per manicure Standard direct labour rate The following data relates to the manicures performed during the month of December: 1.50 $15.00 170 $2,635 Actual hours worked Actual total labour cost Actual number of manicures performed What is the labour quantity (efficiency) variance for the month of December? 120 O A. $150 favourable O B. $139 favourable OC. $150 unfavourable OD. $139 unfavourable