Reference: 11-08
the Following Materials Standards Have Been Established for a Particular

question 82

Multiple Choice

Reference: 11-08
The following materials standards have been established for a particular product: $$\begin{array}{l}\begin{array} { | l | l | l | } \hline \text { Standard quantity per unit of output } & 1.9 & \text { grams } \\\hline \text { Standard price } & \$ 18.00 & \text { per gram } \\\hline\end{array}\\\text { The following data pertain to operations concerning the product for the last month: }\\\begin{array} { | l | l | l | } \hline \text { Actual materials purchased } & 5,800 & \text { grams } \\\hline \text { Actual cost of materials purchased } & \$ 108,460 & \\\hline \text { Actual materials used in production } & 5,200 & \text { grams } \\\hline \text { Actual output } & 2,700 & \text { units } \\\hline\end{array}\end{array}$$
-The variable overhead spending variance is?

• A)$220 F.
• B)$240 U.
• C)$240 F.
• D)$220 U.

---

Definitions:

Tissue Ischemia

A condition where there is insufficient blood flow to a tissue, causing a shortage of oxygen that is needed for cellular metabolism.

Toenails

The hard, protective plates located at the end of each toe, made of a tough protein called keratin.

Nail Bed

The skin beneath the nail plate that's responsible for supporting and nourishing the fingernail or toenail.

Fungi

A kingdom of spore-producing organisms feeding on organic matter, including molds, yeast, mushrooms, and toadstools.