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:

Subliminal Stimulation

The process of influencing individuals with signals or messages delivered below the threshold of conscious perception.

Visual Cortex

The part of the cerebral cortex responsible for processing visual information, located in the occipital lobe.

Retina

The light-sensitive inner surface of the eye, containing the receptor rods and cones plus layers of neurons that begin the processing of visual information.

Thalamus

A part of the brain located above the brainstem that acts as a relay center, directing sensory and motor signals to other parts of the brain.