The Shum Company Makes a Product, Z, from Two Materials

question 57

Multiple Choice

The Shum Company makes a product, Z, from two materials: X and Y. The standard prices and quantities are as follows:
$\begin{array}{lrr} &\text { X } & \text {Y } \\ \text { Price per pound} &\$6&\$9\\ \text { Pounds per unit of product \( Z \) } &10&5\\\end{array}$

In May, 21,000 units of Z were produced by Shum Company, with the following actual prices and quantities of materials used:
$\begin{array}{lrr} &\text { X } & \text { Y } \\ \text { Price per pound } &\$5.70&\$8.40\\ \text { Pounds used } &216,000&114,000\\\end{array}$

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Is the total direct material yield variance favorable or unfavorable?

• A) Favorable.
• B) Unfavorable.

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Definitions:

Parent-newborn Physical Contact

The direct skin-to-skin touch between a parent and their newborn baby, important for bonding and emotional development.

Cyanosis

Bluish discoloration of the skin and mucous membranes caused by an excess of deoxygenated hemoglobin in the blood or a structural defect in the hemoglobin molecule.

Anterior Fontanel

The soft spot on the top of a baby's head where the skull bones have not yet joined.

Sporadic Motor Movements

Irregular, unpredictable physical movements that are not consistently repetitive.