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 Actual hours worked Actual total labour cost Actual number of manicures performed What is the labour quantity (efficiency) variance for the month of December? 170 $2,635 120 O A. $150 unfavourable O B. $139 unfavourable O c. $139 favourable OD. $150 favourable Activity Estimated Indirect Activity Allocation Base Estimated Quantity of Allocation Costs Base Materials $5,400 Number of parts 3,000 parts handling Assembling $9,600 Number of parts 3,000 parts Packaging $2,500 Number of toaster 1,000 toaster ovens ovens Each toaster oven consists of 3 parts. The direct materials cost per toaster oven is $25.00. What is the cost of materials handling and assembling per toaster oven? O A. $17.50 O B. $5.40 O c. $9.60 OD. $15.00 Gretzel had the following financial results for last month. Which type of responsibility centre do these financial results reflect? Gretzel Subunit Actual Flexible Budget Direct materials Direct labour Indirect labour Utilities Depreciation $30,000 15,000 25,000 12,000 25,000 $28,000 14,000 22,000 10,000 25,000 Flexible Budget Variance (U or F) $2,000 U 1,000 U 3,000 U 2,000 U 0 % of Variance (U or F) 7.14% U 7.14% U 13.64% U 20.0% U 0 Gretzel Subunit Actual Flexible Budget Direct materials Direct labour Indirect labour Utilities Depreciation Repairs and Maintenance Total $30,000 15,000 25,000 12,000 25,000 $28,000 14,000 22,000 10,000 25,000 Flexible Budget Variance (U or F) $2,000 U 1,000 U 3,000 U 2,000 U 0 % of Variance (U or F) 7.14% U 7.14% U 13.64% U 20.0% U 0 4,000 $111,000 5,000 $104,000 1,000 F $7,000 U 20.00% F 6.73% U O A. Revenue centre B. Profit centre OC. Investment centre OD. Cost centre