Reference: 11-02
the Litton Company Has Established Standards as Follows

question 46

Multiple Choice

Reference: 11-02
The Litton Company has established standards as follows:
Direct material 3 kg @ $4/kg = $12 per unit
Direct labour 2 hrs. @ $8/hr. = $16 per unit
Variable manuf. overhead 2 hrs. @ $5/hr. = $10 per unit
Actual production figures for the past year are given below. The company records the materials price variance when materials are purchased. $$\begin{array} { | l | l | l | } \hline \text { Units produced } & 600 & \\\hline \text { Direct material used } & 2,000 & \mathrm {~kg} \\\hline \text { Direct material purchased } ( 3,000 \mathrm {~kg} ) & \$ 11,400 & \\\hline \text { Direct labour cost (1,100 hrs.) } & \$ 9,240 & \\\hline \text { Variable manuf. overhead cost incurred } & \$ 5,720 & \\\hline\end{array}$$ The company applies variable manufacturing overhead to products on the basis of direct labour hours.
-Agatha Company produced 4,000 units of Red Apple products.. The direct labour efficiency variance is:

• A)$2,400 U.
• B)$8,100 F.
• C)$8,000 F.
• D)$2,000 U.

Grasp the principles of responding to claims or adjustment requests, including when the customer or company is at fault.

Articulate the importance of maintaining goodwill and encouraging positive future interactions in business communication.

Develop skills in structuring and writing procedural and personalized business communications.

Identify the muscles of mastication and their origins, insertions, and actions.

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Definitions:

11th Grade

The third year of high school in many educational systems, typically characterized by students aged 16-17 years.

Real Upper Limits

In statistics, the value that slightly exceeds the upper boundary of a class interval in a frequency distribution, taking into account the continuity of data.

Variable

An element, feature, or factor that is liable to vary or change, used in experimental and observational research studies.

Particular Interval

A specific range within a set of data or a mathematical function, generally defined by its upper and lower bounds.