San Francisco Corporation Uses Two Materials in the Production of Its

question 62

Multiple Choice

San Francisco Corporation uses two materials in the production of its product. The materials, X and Y, have the following standards: $$\begin{array}{l}\begin{array} { l r r r } \text { Material } & \text { Standard Mix } & \text { Standard Unit Price } & \text { Standard Cost } \\\text { X } & 3,500 \text { units } & \$ 1.00 \text { per unit } & \$ 3,500 \\\text { Y } & 1,500 \text { units } & 3.00 \text { per unit } & \$ 4,500 \\\text { Yield } & 4,000 \text { units } & &\end{array}\\\text { During April, the following actual production information was provided: }\\\begin{array} { l l } \text { Material } & \text { Actual Mix } \\\hline \mathrm { Y } & 30,000 \text { units } \\\mathrm { Y } & 20,000 \text { units } \\\text { Yield } & 36,000 \text { units }\end{array}\end{array}$$ What is the materials mix variance?

• A)$10,000 (U)
• B)$5,000 (F)
• C)$10,000 (F)
• D)$15,000 (F)

---

Definitions:

Tropical Fish

Fish species that live in the equatorial waters, characterized by vibrant colors and diverse species.

Omnivorous

Omnivorous describes organisms that eat both plant and animal materials as part of their diet.

Speciation

The evolutionary divergence leading to the formation of new species through mechanisms such as geographic isolation or ecological specialization.