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题目内容
（郑州航空工业管理学院-管理会计学）
【单选题】
The Findlay Company held an IndependenceDay party. The company expected attendanceof 200 persons and prepared the following budget:
Hotelroom rental $600
Food 400
Entertainment 800
Decorations 300
Totals $2,100
Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party.
Whatis the variance in food?
A、$70 unfavorable is the food variance.
B、$70 favorable is the food variance.
C、$25 favorable is the food variance.
D、$240 unfavorable is the food variance.
The Findlay Company held an IndependenceDay party. The company expected attendanceof 200 persons and prepared the following budget:
Hotelroom rental $600
Food 400
Entertainment 800
Decorations 300
Totals $2,100
Afterall bills for the party were paid, the total came to $2,315. Details are: $575 for hotel room rental; $640for food; $750 for entertainment; and $350 for decorations. Two hundred persons attended the party.
Whatis the variance in food?
A、$70 unfavorable is the food variance.
B、$70 favorable is the food variance.
C、$25 favorable is the food variance.
D、$240 unfavorable is the food variance.
参考答案
