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Jarvis Makers Ltd. produces equipment used in the farming industry. There are three primary activities in the production of farming equipment for Jarvis: cutting, assembly, and finishing. The following table identifies the two overhead capacity resources used by the three activities: The following table identifies the number of hours of each overhead resource that one hour of each activity consumes: The following table identifies the number of hours of each overhead resource that one hour of each activity consumes: For example, each hour of cutting activity consumes 4 indirect labour hours and 0.75 hours of machine time. - of cutting activity consumes 4 indirect labour hours and 0.75 The following table summarizes the number of hours of each activity consumed by recent equipment made for six customers: Hours of Cutting Activity Hours of Assembly Activity Hours of Finishing Activity Using activity-based costing, what is the total number of indirect labour hours consumed by Customer A? 56.25 hours of the indirect labour resource none of the options provided 26.00 hours of the indirect labour resource 4.0 hours of the indirect labour resource 51.75 hours of the indirect labour resource 'es the number of hours of each activity consumed by ix customers: what is the total number of indirect labour hours 56.25 hours of the indirect labour resource none of the options provided 26.00 hours of the indirect labour resource 4.0 hours of the indirect labour resource 51.75 hours of the indirect labour resource Dakota Ltd. has two divisions with the following performance: Based on the information above, should Dakota Ltd. drop the South Division? No, because operating income for the company will decrease by $100,000 No because operating income will decrease by $50,000 The company is indifferent between dropping the division or keeping the division Yes, because operating income for the company will increase by $100,000 Apple Valley Orchards, Inc. (AVO), developed standard costs for direct material and direct labour. In 2019 , AVO estimated the following standard costs for one of their most well-loved products, the AVO classic Grandma's large apple pie which had a brown sugar coating on the top of the crust as well as including cranberry and mince ingredients in addition to the apples. During September 2020, AVO produced and sold 1,200 pies using 1,875 kilograms of direct materials at an average cost per kilogram of $7.00 and 280 direct labour hours at an average wage of $14.25 per hour. September's direct labour rate variance is $70.00 favourable \$75.00 favourable. $70.00 unfavourable. $75.00 unfavourable. A budget that is adjusted in accordance with changes in actual output is called a balanced budget an actual budget a static budget a cost budget a flexible budget