Reference: 11-09
the Following Materials Standards Have Been Established for a Particular

question 52

Multiple Choice

Reference: 11-09
The following materials standards have been established for a particular product: $$\begin{array}{l}\begin{array} { | l | l | l | } \hline \text { Standard quantity per unit of output } & 6.8 & \text { metres } \\\hline \text { Standard price } & \$ 17.10 & \text { per metre } \\\hline\end{array}\\\text { The following data pertain to operations concerning the product for the last month: }\\\begin{array} { | l | l | l | } \hline \text { Actual materials purchased } & 9,000 & \text { metres } \\\hline \text { Actual cost of materials purchased } & \$ 156,600 & \\\hline \text { Actual materials used in production } & 8,500 & \text { metres } \\\hline \text { Actual output } & 1,200 & \text { units } \\\hline\end{array}\end{array}$$
-The following materials standards have been established for a particular product: $$\begin{array}{l}\begin{array} { | l | l | } \hline \text { Standard quantity per unit of output } & 1.7 \text { metres } \\\hline \text { Standard price } & \$ 19.80 \text { per metre } \\\hline\end{array}\\\text { The following data pertain to operations concerning the product for the last month: }\\\begin{array} { | l | l | } \hline \text { Actual materials purchased } & 5,800 \text { metres } \\\hline \text { Actual cost of materials purchased } & \$ 113,680 \\\hline \text { Actual materials used in production } & 5,100 \text { metres } \\\hline \text { Actual output } & 3,200 \text { units } \\\hline\end{array}\end{array}$$ What is the materials quantity variance for the month?

• A)$6,732 F.
• B)$13,860 U.
• C)$6,664 F.
• D)$13,720U.

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Definitions:

Fredrick Taylor

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