Devon Company Has Collected the Following Data for One of Its

question 73

Multiple Choice

Devon Company has collected the following data for one of its products: $\begin{array}{|l|l|}\hline\text { Direct materials standard (3 pounds @ } \$ 1 / \mathrm{lb} \text {.) } & \$ 3 \text { per unit } \\\hline \text { Direct materials flexible budget variance - unfavorable } & \$ 15,500 \\\hline \text { Actual direct materials used } & 101,000 \text { pounds } \\\hline \text { Actual units produced } & 18,000 \text { units } \\\hline\end{array}$ What is the direct materials efficiency variance?

• A) $18,000 U
• B) $47,000 F
• C) $47,000 U
• D) $18,000 F

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Definitions:

Dynamic

Refers to a process or system characterized by constant change, activity, or progress.

Variable

An element, feature, or factor that is liable to vary or change between individuals or within an individual over time.

Risk Factors

Variables or conditions that increase the likelihood of developing a disease or injury.

Alzheimer's Disease

A progressive neurological disorder that causes the brain to shrink (atrophy) and brain cells to die, leading to severe memory loss and cognitive decline.