For each of the following measures, state if they are measuring the financial, c-新东方在线职业题库

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For each of the following measures, state if they are measuring the financial, customer; internal, or learning perspective of Grub Co's balanced scorecard:

(i) Profit made per burger

(ii) Time taken from the customer ordering food to food being passed to the customer

(iii) Percentage of employees with higher level food hygiene certificates.

(iv) Percentage of burgers cooked but not sold as they are inedible.

考点：Chapter21Performancemeasurement

Perspectives(i) Financial(ii) Internal(iii) Learning(iv) Internal

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60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

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62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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