Electric Zero Produces Relay Units for Generators

question 25

Multiple Choice

Electric Zero produces relay units for generators.Each relay has a standard material cost of $67.Standards call for two relays per generator.In July, the company purchased 120 relays for $7,560.The company used 104 relays in the production of 50 generators, with 4 relays damaged in the installation process.The standard quantity of labor is 20 hours per generator, with a standard wage rate of $23.The company incurred 1,020 labor hours at a cost of $22,950.How much is the material price variance?

• A)$480 favorable
• B)$268 unfavorable
• C)$1,340 unfavorable
• D)$592 unfavorable

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Definitions:

Major Contributor

In resonance theory, refers to the resonance structure that makes the largest contribution to the overall hybrid structure based on stability.

Formal Charges

Formal charges refer to the charge assigned to an atom in a molecule, assuming that electrons in all chemical bonds are shared equally between atoms, despite the actual electronegativity of the atoms.

Resonance Contributors

Different Lewis structures that represent the same molecule and differ only in the distribution of electrons, not the arrangement of atoms.

Bonding Patterns

The arrangement and connectivity of atoms within a molecule, influencing its geometry and physical properties.