Welch Company Budgeted the Following Cost Standards for the Current $= 1.40$

question 15

Multiple Choice

Welch Company budgeted the following cost standards for the current year: Direct materials $= 1.40$ kilograms per unit $@\$ 1.50$ per kilogram
Direct labour $= 0.75$ hours per unit $@ \$ 6$ per hour
Actual production and costs were as follows:
Units produced $= 2,800$
Direct materials used $= 4,500 \mathrm {~kg}$
Direct materials purchased $= 5,000 \mathrm {~kg}@$ a cost of $\$ 5,850$
Direct labour incurred $= 2,000$ hours at a cost of $\$ 13,000$ The material price variance for materials purchased was:

• A) $1,650 F
• B) $870 U
• C) $2,520 U
• D) $780 F

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Definitions:

Genetic Disorder

A disease or condition caused by an abnormality in an individual's DNA, often inherited from parents.

Genotype

The genetic makeup of an organism, comprising all the genes and their variants.

Symptoms

Physical or mental features that are regarded as indicating a condition of disease.

Genetic Counselor

A healthcare professional who advises individuals and families on the risk of genetic disorders, interpreting test results, and providing support.