Use the Following Information for Questions

question 63

Multiple Choice

Use the following information for questions
A company developed the following per-unit standards for its product: 5 kilograms of direct materials at $3 per kilogram.Last month, 1,000 kilograms of direct materials were purchased for $2,900.Also last month, 700 kilograms of direct materials were used to produce 135 units.
-What was the direct materials price variance for last month?

• A)$12,100 favourable
• B)$100 favourable
• C)$12,100 unfavourable
• D)$100 unfavourable

---

Definitions:

Symbolize

To represent ideas, concepts, or objects with symbols.

Beautiful

Aesthetically pleasing or attractive in appearance.

Disturbing

Causing anxiety, distress, or upset; unsettling or troubling to the mind or emotions.

Foreground

In a discussion, text, or image, refers to the elements that are highlighted, emphasized, or in the direct focus, contrasting with the background information.