100. CSO: 1B1e LOS: 1B1a
Marten Company has a cost-benefit policy to investigate any variance that is greater than
$1,000 or 10% of budget, whichever is larger. Actual results for the previous month
indicate the following.
Budget Actual
Raw material $100,000 $89,000
Direct labor 50,000 54,000
The company should investigate
a. neither the material variance nor the labor variance.
b. the material variance only.
c. the labor variance only.
d. both the material variance and the labor variance.
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