The Following Information Is to Be Used in This and the Next

Multiple Choice

The following information is to be used in this and the next question. For the last week a work center had a planned input of 40 standard hours and an actual input of 36 standard hours. The planned output was 40, the actual output 42 standard hours and the beginning backlog was 30 hours. The cumulative input variance was:

A) 0
B) -2
C) +2
D) -4
E) +4