Albers Corporation Manufactures and Sells a Single Product

Multiple Choice

Albers Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During April, the company budgeted for 7,600 units, but its actual level of activity was 7,570 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for April:

Data used in budgeting:
Actual results for April:
-The activity variance for direct labor in April would be closest to:

A) $162 F
B) $162 U
C) $978 U
D) $978 F