Standard direct materials cost per metre $11 Standard direct materials quantity per tablecloth (metres) 2 Standard direct labour cost per hour $15 Standard direct labour hours per tablecloth 0.5 During the month of September, the company produced 1,000 tablecloths. Related production data for the month follows: Actual metres of direct material purchased and used Actual direct materials total cost 2,200 $22,900 Actual metres of direct material purchased and used Actual direct materials total cost Actual direct labour hours Actual direct labour cost incurred What is Paulson Corporation's direct labour efficiency variance for the month? 2,200 $22,900 2,100 $17,850 O A. $13,650 unfavourable B. $24,000 unfavourable OC. $13,650 favourable D. $24,000 favourable Kid Adventures Company projected current year sales of 3,600 swing sets at a unit sale price of $225.00. Actual current year sales were 3,300 units at $215.00 per unit. Variable costs were budgeted at $166.00 per unit and actually cost $175.00 per unit. Budgeted fixed costs totaled $122,000, while actual fixed costs amounted to $118,000. What is the Kid Adventures Company's sales volume variance for operating income? O A. $17,700 unfavourable O B. $76,400 unfavourable OC. $76,400 favourable OD. $17,700 favourable in the CPA Guidelines for Ethical No ownership interest in an audit client is an example of Behaviour O A. Adherence to Rules of Professional Conduct O B. Enabling Competencies O C. Assessing the Situation OD. Integrative Analysis