The Snowman Company Makes Mugs for Which the Following Standards

question 20

Multiple Choice

The Snowman Company makes mugs for which the following standards have been developed: $\begin{array}{cc}&\text { Standard Inputs } & \text { Standard Frice } \\&\text { Expected for Each } & \text { Expected per } \\&\text { Unit of Output } & \text { Unit of Output }\\\hline\text { Direct materials } & 5 \text { ounces } & \$ 2 \text { per ounce } \\\text { Direct labor } & 3.2 \text { hours } & \$ 9 \text { per hour }\end{array}$ Production of 400 mugs was expected in July, but 440 mugs were actually completed. Direct materials purchased and used were 2,100 ounces at an actual price of $2.20 per ounce.Direct-labor cost for the month was $5,310, and the actual pay per hour was $10.00._____ is the standard direct-material cost for each mug produced.

• A)$9.00
• B)$10.00
• C)$13.20
• D)$32.00

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