The Standard Unit Cost Is Used in the Calculation of Which

question 44

Multiple Choice

The standard unit cost is used in the calculation of which of the following variances? (CPA adapted)
$\begin{array} { lll } & { \text { Materials Price Variance } } & { \text { Materials Usage Variance } } \\\end{array}$
A ) $\begin{array} { lll } &&&& \text { No } &&&&&&&&& \text { No } \\\end{array}$
B) $\begin{array} { lll } &&&& \text { No } &&&&&&&&& \text { Yes } \\\end{array}$
C) $\begin{array} { lll } &&&& \text { Yes } &&&&&&&&& \text { No } \\\end{array}$
D) $\begin{array} { lll } &&&& \text { Yes } &&&&&&&&& \text { Yes } \\\end{array}$

• A) Option A
• B) Option B
• C) Option C
• D) Option D

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