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. How many months resulted in a variance that is lower than the lower control limit?

A) 0
B) 1
C) 2
D) 3