The Frosty Company Makes Mugs for Which the Following Standards

question 151

Multiple Choice

The Frosty Company makes mugs for which the following standards have been developed: $$\begin{array} { l l l } & \text { Standard Inputs } & \text { Standard Price } \\& \text { Expected for E ach } & \text { Expected per } \\& \text { Unit of Output } & \text { Unit of Output } \\\text { Direct materials } & 6 \text { ounces } & \$ 2 \text { per ounce } \\\text { Direct labor } & 3.2 \text { hours } & \$ 9 \text { per hour }\end{array}$$ Production of 400 mugs was expected in July, but 440 mugs were actually completed. Direct materials purchased and used were 2,100 ounces at an actual price of $2.20 per ounce. Direct labor cost for the month was $5,310, and the actual pay per hour was $10.00. is the standard direct- material cost for each mug produced.

• A) $12.00
• B) $32.00
• C) $9.00
• D) $13.20

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Definitions:

Self-Directed Interventions

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Negative thoughts focused on anticipating undesirable outcomes or emphasizing the worst aspects of a situation.

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