What Is the Correct Journal Entry to Record a Favorable

question 65

Multiple Choice

What is the correct journal entry to record a favorable materials mix variance assuming all material variances are recognized when the direct materials are issued to production?

• A) \[\begin{array} { | l | l | l | }
• \hline \text { Work in Process Inventory } & \mathrm { XXX } & \\
• \hline \text { Direct Materials Mix Variance } & \mathrm { XXX } & \\
• \hline \text { Direct Materials Inventory } & & \mathrm { XXX } \\
• \hline
• \end{array}\]
• B) \[\begin{array} { | l | l | l | }
• \hline \text { Work in Process Inventory } & \mathrm { XXX } & \\
• \hline \text { Direct Materials Mix Variance } & & \mathrm { XXX } \\
• \hline \text { Direct Materials Inventory } & & \mathrm { XXX } \\
• \hline
• \end{array}\]
• C) \[\begin{array} { | l | l | l | }
• \hline \text { Finished Goods Inventory } & \mathrm { XXX } & \\
• \hline \text { Direct Materials Mix Variance } & \mathrm { XXX } & \\
• \hline \text { Work in Process Inventory } & & \mathrm { XXX } \\
• \hline
• \end{array}\]
• D) \[\begin{array} { | l | l | l | }
• \hline \text { Finished Goods Inventory } & \mathrm { XXX } & \\
• \hline \text { Direct Materials Mix Variance } & & \mathrm { XXX } \\
• \hline \text { Work in Process Inventory } & & \mathrm { XXX } \\
• \hline
• \end{array}\]

Identify the causes and consequences of electrolyte imbalances, such as hyponatremia and hyperkalemia.

Understand the role and regulation of aldosterone in potassium and sodium balance.

Describe the role of ADH in fluid balance and its effect on blood pressure and volume.

Recognize the physiological roles of calcium, including in bone health, muscle contraction, and blood clotting.

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