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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Definitions:

Honest

Characterized by truthfulness, integrity, and straightforwardness in actions and communications.

Existential Theory

A philosophical approach to therapy that focuses on free will, self-determination, and the search for meaning.

Hostility

Feelings of anger and antagonism towards someone or something, often leading to aggressive behavior.

Non-being

The state or condition of not existing or the concept of absence, often explored in existential and philosophical contexts.