Dirickson Inc

question 106

Multiple Choice

Dirickson Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. The company has reported the following actual results for the product for July:
The raw materials price variance for the month is closest to:

• A) $46,200 U
• B) $50,400 F
• C) $46,200 F
• D) $50,400 U

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Definitions:

Enhancement Value

The additional value created through measures that improve the quality, performance, or perception of a product, service, or experience.

Shaping

Positive reinforcement of successive approximations to the desired behaviour.

Positive Reinforcement

A behavior modification technique that involves rewarding a desired behavior to encourage its repetition.

Successive Approximations

A method where complex behaviors are broken down into simpler, achievable tasks that gradually increase in difficulty or complexity.