when a journal entry is made in a standard cost system to record the liability manufacturing labor cost, the difference between the debits to the working account and the credits to the payroll payables is?

a.only the efficiency variance

b.only the price variance

.the difference between the actual costs incurred and the budgets costs.

d.the price and the efficiency labor variance.

28.Lander Corporation used the following data to evaluate their current operating system. The company sells items for $18 each and used a budgeted selling price $18 per unit.

Actual Unit sold 41000 units Budget units sold 40000 units

Actual Variable costs $164000 Budget Variable costs $156000

Actual Fixed costs $46000 Budget Fixed costs $48000

What is the static-budget variance of operating income?

a.$18000 favorable

b.$18000 unfavorable

c.$6000 favorable

d.4000 unfavorable