what's the correct answer for -900 and -400. I don't know why I got it wrong

what's the correct answer?

what's the correct answer?

ignment/takeAssignmentMain.do?invoker=&take AssignmentSessionLocator=&inprogress=false Example: Batten Company provided data on product cost vanances for the past month. Fill in the vanance amount and direct (Favorable, Unfavorable or Not applicable): Enter all amounts as positive numbers. Actual Standard Variance Type of Variance $24,600 $23,400 $ Materials price variance 1,200 Favorable x 35,000 35,900 Materials usage variance -900 X Unfavorable X 15,000 15,000 Labor rate variance 0 Not applicable 15,300 14,500 Labor efficiency variance 800 Favorable x 5,950 5,800 Variable overhead variance 150 Favorable x Fixed overhead variance 5,800 6,200 -400 X Unfavorable x Batten's policy is to investigate all variances that are either more than $1,000 or 5% more than standard. Which variances investigated and why? Select "Yes" If the variance is more than $1,000" or "5% more than standard" else select "No" to ex Batten would investigate. more than $1,000 more than 5% of standard Type of Variance Materials price variance Yes v Materials usage variance NO No v Labor rate variance NO ssignment/takeAssignmentMain.do?invoker=&takeAssignmentSession Calculator Batten's policy is to investigate all variances that are either more than $1,000 investigated and why? Select "Yes" if the variance is "more than $1,000" or " Batten would investigate. more than more than 5% Type of Variance $1,000 of standard Materials price variance Yes Yes Materials usage variance No No Labor rate variance No No Labor efficiency variance No Yes Variable overhead variance No No Fixed overhead variance No Yes Which of the following statements is true? All variances should be investigated. X All large variances should be investigated. All variances should be investigated. is the best information Only large unfavorable variances should be investigated. bout the issues surrou Only unfavorable variances should be investigated. t is responsible for any familiar with the reasons for any price difference from standard. The producti har In investigating the materials price variance, a manager would go first to the Purchasing Department In investigating the materials usage variance, a manager would go first to the Production supervisor In investigating the labor rate variance, a manager would go first to the Human Resources Department In investigating the labor efficiency variance, a manager would go first to the Production supervisor A large unfavorable materials usage variance coupled with a large favorable materials price variance could mean more expensive, difficult to work with materials were purchased. X In th less expensive, lower quality materials were purchased. A large unfavorable labor rate variance coupled with a large favor less expensive, higher quality materials were purchased. low e experienced, workers more expensive, difficult to work with materials were purchased. Over more expensive, easier to work with materials were purchased. ager could review each item to see if one was particularly higher or lower than Star Chor Wrerere department memory or that rem. For example, higher than standard receiving costs would send the manager to the supervisor of Materials Stores and Receiving. Lower than standard engineering costs would send the manager to the Engineering Department. Control Limits dotermine which yariances to investigate by using control limits. This is a graphical method of viewing