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A pie chart is being produced to represent the sales from different regional offices of a

business: $000

North 125

North West 180

East 241

South 691

South East 147

Total 1,384

What would be the angle of the East divisions section on the pie chart (to the nearest whole degree)? O

Chapter3Presentinginformation

241/1,384 x 360 = 62.69。= 63°

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What does an adverse variable overhead efficiency variance indicate and what might be the cause?

Explain briefly the possible causes of

(i) A favourable material usage variance

(ii) A favourable labour rate variance

(iii) An adverse sales volume contribution variance.

What is the relationship between the labour efficiency variance and the variable overhead efficiency variance? Why might the monetary value be different?

Explain the meaning and relevance of interdependence of variances when reporting to managers.

A balanced scorecard measures performance 什om four perspectives: customer satisfaction, growth, financial success and process efficiency. Briefly explain these processes.

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