A Company Uses the Following Standard Costs to Produce a Single

question 108

Multiple Choice

A company uses the following standard costs to produce a single unit of output. During the latest month,the company purchased and used 58,000 pounds of direct materials at a price of $1.00 per pound to produce 10,000 units of output.Direct labor costs for the month totaled $56,350 based on 4,900 direct labor hours worked.Variable manufacturing overhead costs incurred totaled $15,000 and fixed manufacturing overhead incurred was $10,400.Based on this information,the direct materials quantity variance for the month was:

• A)$1,800 favorable
• B)$5,800 unfavorable
• C)$5,800 favorable
• D)$1,800 unfavorable
• E)$1,000 favorable

---

Definitions:

First Row

Normally refers to the top row in a spreadsheet or table, which often contains headers describing the data in columns beneath.

CTRL Key

A modifier key on a computer keyboard used to perform special operations in combination with other keys.

Second Cell

The cell located immediately after the first cell in a spreadsheet or table, typically referring to the cell in the second column of the first row or the first column of the second row, depending on the context.

Previous Cell

In spreadsheet applications, it refers to the cell that is immediately before the current cell in relation to the spreadsheet's grid layout.