1) If the direct labor variance is $800 favorable and the direct labor usage variance is $700 unfavorable then
a. actual total wages paid were $800 more than expected
b. actual labor hours were less than expected
c. actual material prices were less than expected
d. the flexible budget variance for direct labor is $100 favorable
2) Which of the following is NOT a fixed cost controllable by a segment manager?
a. advertising costs in local paper to promote segment
b. training costs for new employees at segment
c. segment manager's salary
d. salesperson's salaries for segment
3) Which of the following is NOT a service department?
a. housekeeping department
b. surgery floor in a hospital
c. laundry department in a hospital
d. maintenance department in a hospital