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

question 65

Multiple Choice

Reference: 11-09
The following materials standards have been established for a particular product: $$\begin{array}{l}\begin{array} { | l | l | l | } \hline \text { Standard quantity per unit of output } & 6.8 & \text { metres } \\\hline \text { Standard price } & \$ 17.10 & \text { per metre } \\\hline\end{array}\\\text { The following data pertain to operations concerning the product for the last month: }\\\begin{array} { | l | l | l | } \hline \text { Actual materials purchased } & 9,000 & \text { metres } \\\hline \text { Actual cost of materials purchased } & \$ 156,600 & \\\hline \text { Actual materials used in production } & 8,500 & \text { metres } \\\hline \text { Actual output } & 1,200 & \text { units } \\\hline\end{array}\end{array}$$
-A labour efficiency variance resulting from the use of poor quality materials should be charged to:

• A)the production manager.
• B)manufacturing overhead.
• C)the engineering department.
• D)the purchasing agent.

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Definitions:

Increasing

The process or act of becoming larger or greater in size, number, value, or amount.

Terminal Goal

The ultimate objective or aim that one strives to achieve in a specific domain or over the course of a project.

Behaviour Modification Programs

A planned, systematic approach to changing behavior, typically involving the application of principles of operant conditioning, positive reinforcement, and sometimes punishment.

Frequency Of Reinforcers

Refers to how often the reinforcement is given in operant conditioning, affecting the speed and strength of the learning process.