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

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Definitions:

Neural Process

The physiological activities through which neurons communicate, leading to brain functions such as thought, memory, and sensation.

Serial Positioning

The tendency to recall the first and last items in a list better than the middle items.

Classical Conditioning

A learning process in which a neutral stimulus becomes associated with a meaningful stimulus and acquires the capacity to elicit a similar response.

Flashbulb Memory

A highly detailed and vivid memory of a momentous or emotionally significant event, which feels as if it has been captured in a photograph.