The Following Data Relate to Direct Materials Costs for February

question 160

Multiple Choice

The following data relate to direct materials costs for February:
Materials cost per yard: standard, $2.00; actual, $2.10
Yards per unit: standard, 4.5 yards; actual, 4.75 yards
Units of production: 9,500
-The direct materials quantity variance is

• A)$4,512.50 unfavorable
• B)$4,512.50 favorable
• C)$4,750.00 unfavorable
• D)$4,750.00 favorable

---

Definitions:

File Transfer Protocol (FTP)

A standard network protocol used to transfer files from one host to another over a TCP-based network, such as the Internet.

Hypertext Transfer Protocol (HTTP)

The protocol that allows files to be transferred from a web server so that you can see them on your computer by using a browser.

Uniform Resource Locator (URL)

A website’s unique address; an example is microsoft.com.

Consumer To Consumer (C2C)

An online marketplace where consumers can buy and sell goods and services to each other, typically facilitated by a third-party platform.