Blue Box Beach Chairs Has the Following Standards to Make

question 80

Multiple Choice

Blue Box Beach Chairs has the following standards to make beach chairs: $\begin{array}{lcc}&\text { Standard Ouantity }&\text { Standard Price }\\\hline\text { Direct materials } & 2.2 \text { pounds of polywood per chair } & \$ 3.50 \text { per pound } \\\text { Direct labor } & 0.65 \text { hours per chair } & \$ 13.00 \text { per hour }\end{array}$ The static budget was based on the production of 6,200 beach chairs. The company used 13,000 pounds of polywood in order to make 6,000 chairs in April. The company purchased 7,000 pounds of polywood at a total cost of $24,150. How much is the direct materials quantity variance?

• A) $700 favorable
• B) $2,240 favorable
• C) $350 favorable
• D) $1,050 favorable

---

Definitions:

Dynamic

Characterized by constant change, activity, or progress, often used to describe energetic or forceful personalities and environments.

Central Point

The main or most important idea, argument, or location around which something is developed or organized.

Visual Symbolism

The use of images, icons, and symbols to represent ideas, concepts, or messages in a visual manner.

Connotative Meaning

The emotional or cultural association attached to a word beyond its literal definition.