Aztec Bromac Budgeted the Following Cost Standards for the Current

question 155

Multiple Choice

Aztec Bromac budgeted the following cost standards for the current year: Direct materials = 2.8 kilos per unit @ $3.00 per kilo
Direct labour = 1.5 hours per unit @ $6 per hour
Actual production and costs were as follows:
Units produced = 3,600
Direct materials used = 9,000 kg.
Direct materials purchased = 10,000 kg. @ a cost of $29,000
Direct labour incurred = 4,000 hours at a cost of $26,000
The material efficiency variance was:

• A) $240 F
• B) $240 U
• C) $3,240 F
• D) $3,000 U

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