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

question 99

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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What is the total direct material yield variance for May?

• A) $45,000.
• B) $81,000.
• C) $109,800.
• D) $117,000.

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Definitions:

Sleep

A natural, restorative state in which the body and mind enter a reduced or suspended level of sensory and motor activity.

Acetylcholine

A neurotransmitter in the body responsible for muscle activation and plays a role in mood, memory, and learning.

Norepinephrine

A neurotransmitter involved in arousal, as well as in learning and mood regulation.

Serotonin

A chemical messenger crucial for moderating emotions, digestive processes, sleep patterns, and various other physiological activities.