A Company Developed the Following Per Unit Materials Standards for Its

question 128

Multiple Choice

A company developed the following per unit materials standards for its product: 3 pounds of direct materials at $4 per pound. If 12,000 units of product were produced last month and 37,500 pounds of direct materials were used, the direct materials quantity variance was

• A) $3,600 favorable.
• B) $6,000 unfavorable.
• C) $3,600 unfavorable.
• D) $6,000 favorable.

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Definitions:

Neo-Freudian Theory

A set of psychoanalytic theories that extend from but modify Sigmund Freud's original ideas, often placing more emphasis on social environment and cultural factors.

Person-Centered Theory

A psychological perspective that emphasizes the importance of the individual's subjective experience and the inherent tendency toward growth and fulfillment.

Fixation

An obsessive focus or attachment to an individual, object, or concept, often at the expense of a more diverse range of interests or activities.

Pleasure-Seeking

Pleasure-seeking involves pursuing activities or experiences that provide sensory satisfaction or enjoyment, often driven by biological and psychological needs.