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1. For the last week a work center had a planned input of 40 standard hours and an actual input of 36 standard hours. The planned output was 40, the actual output 42 standard hours and the beginning backlog was 30 hours. The cumulative input variance was:
a) -2 hours
b) +2 hours
c) -4 hours
d) +4 hours
2. Which of the following statements is best about sales and operations planning?
a. it provides an means of updating the material requirements plan
b. it includes only the marketing and production plans
c. it must be updated, usually on a monthly basis
d. it has no effect on inventory levels
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