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San Francisco Corporation Uses Two Materials in the Production of Its

question 62

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San Francisco Corporation uses two materials in the production of its product. The materials, X and Y, have the following standards:  Material  Standard Mix  Standard Unit Price  Standard Cost  X 3,500 units $1.00 per unit $3,500 Y 1,500 units 3.00 per unit $4,500 Yield 4,000 units  During April, the following actual production information was provided:  Material  Actual Mix Y30,000 units Y20,000 units  Yield 36,000 units \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?

Recognize the distinction between personal attacks and constructive feedback.
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Appreciate the role of feedback in improving business operations.
Differentiate between internal and external customers.

Definitions:

Controlling

The act or process of directing or influencing the behavior of others or the course of events, often with authority or manipulation.

Bad Listener

Someone who is ineffective at actively engaging with and understanding spoken communication from others.

Non-Normal

Describes data that does not follow a normal distribution, which is a statistical pattern where most observations cluster around the mean.

Disagreeable

A trait characteristic of individuals who are less cooperative, more competitive, and sometimes more aggressive in their social interactions.

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