possible reason (or reasons) for the variance in the driver's wage

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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The performance report for taxi # 52 from Co. Teri’s Taxi Service is as follows:


Expenditure Current Budget Variant
Wages $ 2,000 $ 1,800 $ 200 F
Gasoline $ 300 $ 270 $ 30 F
Maintenance $ 200 $ 400 $ 200 U
Insurance $ 100 $ 110 $ 10 U
Total $ 2,600 $ 2,580 $ 20 F

(U) Unfavorable (F) Favorable
Based on this information, what is the possible reason (or reasons) for the variance in the driver's wages:

a. A new driver was assigned to drive taxi # 52 on January 5, replacing one who retired after 30 years.

b. The taxi was undergoing maintenance and repairs for several days.

c. Business was slow, so taxi # 52 was stopped for 2 days.

d. All of the above may be possible reasons.

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