The Per-Unit Standards for Direct Materials Are 2 Pounds at $5

question 215

Multiple Choice

The per-unit standards for direct materials are 2 pounds at $5 per pound. Last month 11200 pounds of direct materials that actually cost $53000 were used to produce 6000 units of product. The direct materials quantity variance for last month was

• A) $4000 favorable.
• B) $3000 favorable.
• C) $4000 unfavorable.
• D) $7000 unfavorable.

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Definitions:

Vitamin B

A group of water-soluble vitamins that play significant roles in cell metabolism.

Thiamine

A water-soluble B vitamin (B1) essential for glucose metabolism and normal nerve, muscle, and heart function.

Amenorrhea

Absence of menses; without menstruation.

Menses

The monthly bleeding or menstrual period in women and individuals with a menstrual cycle, part of the reproductive cycle.