During April, 80,000 Units of Product Were Produced

question 57

Multiple Choice

During April, 80,000 units of product were produced. The standard quantity of material allowed per unit was two pounds at a standard cost of £5 per pound. If there was a favourable materials usage variance of £40,000 for April, the actual quantity of materials used must have been

• A)168,000 pounds.
• B)152,000 pounds.
• C)84,000 pounds.
• D)76,000 pounds.

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Definitions:

RLC Parallel Circuit

An electrical circuit consisting of a resistor (R), inductor (L), and capacitor (C) connected in parallel with each other.

Power Factor

A measure of how effectively electrical power is converted into useful work output, representing the ratio of real power flowing to the load to the apparent power.

Circuit

An electrical path between two points.

Unity

100%, or 1.