Doogan Corporation Makes a Product with the Following Standard Costs

question 248

Multiple Choice

Doogan Corporation makes a product with the following standard costs: The company produced 5,200 units in January using 39,310 grams of direct material and 2,380 direct labor-hours. During the month, the company purchased 44,400 grams of the direct material at $1.70 per gram. The actual direct labor rate was $19.30 per hour and the actual variable overhead rate was $6.80 per hour.The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.The materials quantity variance for January is:

• A) $1,411 Favorable
• B) $1,660 Favorable
• C) $1,660 Unfavorable
• D) $1,411 Unfavorable

---

Definitions:

Phobic Behaviors

Actions or reactions that are excessively fearful of specific objects, situations, or activities.

Reinforcement

In behavior psychology, it refers to any stimulus which strengthens or increases the probability of a specific response or behavior.

Obsessive Thoughts

Unwanted and intrusive thoughts that cause significant anxiety or distress and are often difficult to manage or eliminate.

Compulsive Behaviors

Actions that are driven by irresistible urges, often performed excessively and repetitively without rational motivation.