Doogan Corporation Makes a Product with the Following Standard Costs

question 77

Multiple Choice

Doogan Corporation makes a product with the following standard costs: The company produced 5,200 units in January using 39,310 grams of direct material and 2,380 direct labor-hours. During the month, the company purchased 44,400 grams of the direct material at $1.70 per gram. The actual direct labor rate was $19.30 per hour and the actual variable overhead rate was $6.80 per hour.
The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.
The materials price variance for January is:

• A) $13,320 U
• B) $13,320 F
• C) $11,544 F
• D) $11,544 U

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Definitions:

Fluid Compartments

Divisions within the body where bodily fluids are contained, including intracellular, extracellular, and plasma fluids.

Cytoplasm

Protoplasm of the cell surrounding the nucleus.

Plasma

The liquid component of blood, in which the blood cells are suspended, consisting mainly of water and proteins.

Na+

Sodium ions, essential electrolytes in the body that help maintain blood pressure and volume, and are critical for proper muscle and nerve function.