Bi-Land Company
Bi-Land Company's Standard Cost Is $150,000 -Refer to Bi-Land Company

Multiple Choice

Bi-land Company
Bi-land Company's standard cost is $150,000. The allowable deviation is ±10%. The actual costs for six months are as follows: $$\begin{array} { l l } \text { January } & \$ 130,000 \\\text { February } & \$ 120,000 \\\text { March } & \$ 145,000 \\\text { April } & \$ 160,000 \\\text { May } & \$ 170,000 \\\text { June } & \$ 180,000\end{array}$$
-Refer to Bi-land Company. What are the upper and lower control limits, respectively?

A) $165,000 and $105,000
B) $165,000 and $135,000
C) $175,000 and $150,000
D) $205,000 and $95,000