The Following Information Summarizes the Standard Cost for Producing One- What Was the Actual Price Per Unit Paid for Metal

The Answer of The Following Information Summarizes the Standard Cost for Producing One- What Was the Actual Price Per Unit Paid for Metal

The Following Information Summarizes the Standard Cost for Producing One- What Was the Actual Price Per Unit Paid for Metal

The Answer of The Following Information Summarizes the Standard Cost for Producing One- What Was the Actual Price Per Unit Paid for Metal

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The Following Information Summarizes the Standard Cost for Producing One

question 53

Multiple Choice

The following information summarizes the standard cost for producing one metal tennis racket frame at Spaulding Industries. In addition, the variances for one month's production are given. Assume that all inventory accounts have zero balances at the beginning of the month.
$\begin{array}{lcc}&\text { Standard Cost Per }&\text {Standard Monthly }\\&\text { Uunit}&\text { Costs}\\\text { Materials } & \$ 4.00 & \$ 8,400 \\\text { Direct Labor 2 hrs @ \$2.60 } & 5.20 & 10,920\\\text { Factory Overhead: } & & \\\text { Variable } & 1.80 & 3,780 \\\text { Fixed } & \underline{5.00} & \underline{10,500}\\& \underline{\$16.00}& \underline{\$33,600}\end{array}$

$\begin{array}{llrl}\text { Variances: }\\\text { Material price } & \$ 244.75 & \text { unfavorable } \\\text { Material quantity } & \$ 500.00 & \text { unfavorable } \\\text { Labor rate } & \$ 520.00 & \text { favorable } \\\text { Labor efficiency } & \$ 2,080.00 & \text { unfavorable }\end{array}$

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What was the actual price per unit paid for the direct material during the month, assuming all materials purchased were put into production?

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Definitions:

General Self-Efficacy

An individual’s belief in their ability to accomplish tasks and succeed in various situations.

Internal Locus

The belief that one has control over their own life and outcomes, as opposed to external forces determining their path.

Self-Efficacy

An individual's belief in their own ability to complete tasks and reach goals.

Training Motivation

The drive or willingness of an individual to participate in and complete training programs.