Denmark Corporation's Variance Report for the Purchasing Department Reports 1000

question 228

Multiple Choice

Denmark Corporation's variance report for the purchasing department reports 1000 units of material A purchased and 2400 units of material B purchased. It also reports standard prices of $2 for Material A and $3 for Material B. Actual prices reported are $2.10 for Material A and $2.80 for Material B. Denmark should report a total price variance of

• A) $380 F.
• B) $340 F.
• C) $340 U.
• D) $380 U.

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Definitions:

Behaviorists

Psychologists who focus on observable behaviors and their relationship with the environment, excluding internal states.

Unconscious Mind

A part of the mind that operates beyond conscious awareness, influencing thoughts, feelings, and actions without our direct knowledge.

Childhood Experiences

Events or interactions that occur during the early years of life, significantly impacting an individual's development and personality.

Psychoanalytic Psychology

A branch of psychology that explores the role of unconscious motives and conflicts in determining human behavior, originated by Sigmund Freud.