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

question 109

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 fixed overhead volume variance is due to:

• A)a shift in the amount of hours required to produce the actual output.
• B)inefficient or efficient use of overhead resources.
• C)a difference between the denominator activity and the standard hours allowed for the actual output of the period.
• D)inefficient or efficient use of whatever the denominator activity is.

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Definitions:

Posture

The position or arrangement of the body and its parts, often associated with confidence or the lack thereof.

Disconfirming Response

A communication pattern that rejects or invalidates a person's self-concept.

Impervious Response

A form of non-responsive or dismissive communication in which one ignores or does not react to someone else's communication.

Confirming Response

Statement that causes another person to value himself or herself more.