Figure 18-4
Regis Ltd During April, the Following Actual Production Information Was Provided

question 1

Multiple Choice

Figure 18-4
Regis Ltd. uses two materials in the production of its product. The materials, X and Y, have the following standards: $\begin{array}{cccc}\text { Material } & \text { Standard Mix } & \text { Standard Unit Price } & \text { Standard Cost } \\\mathrm{X} & 3,500 \text { units } & £ 1.00 \text { per unit } & £ 3,500 \\\mathrm{Y} & 1,500 \text { units } & 3.00 \text { per unit } & £ 4,500\\\text { Yield }& 4,000 \text { units }\end{array}$ During April, the following actual production information was provided: $\begin{array}{cc}\text { Material } & \text { Actual Mix } \\\mathrm{X} & 30,000 \text { units } \\\mathrm{Y} & 20,000 \text { units } \\& \\\text { Yield } & 36,000 \text { units }\end{array}$
-Refer to Figure 18-4. What is the materials usage variance?

• A)£10,000 (U)
• B)£ 8,000 (U)
• C)£ 8,000 (F)
• D)£18,000 (U)

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Definitions:

Anti-discrimination Policy

A set of guidelines and measures designed to prevent unfair treatment or bias against individuals based on specific characteristics such as race, gender, age, or sexual orientation.

Sexual Orientation

An enduring pattern of romantic or sexual attraction to persons of the opposite sex, same sex, both sexes, or neither.

Americans with Disabilities Act

A U.S. law enacted in 1990 that prohibits discrimination against individuals with disabilities in all areas of public life, including jobs, schools, transportation, and all public and private places open to the general public.

Physical and Mental Disabilities

Impairments that significantly restrict one or more major life activities, including both bodily functions and mental conditions.