Billey Corp

question 140

Multiple Choice

Billey Corp. produced 5,000 units this year. The standard quantity of raw materials per unit was 2 kilograms, and the standard price per kilogram was $3. The company actually used 2.1 kilograms per unit, and paid $3.10 per kilogram. The raw materials usage variance was

• A) $1,550 unfavorable
• B) $1,500 unfavorable
• C) $1,500 favorable
• D) $1,550 favorable

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Definitions:

Climate Change

Long-term significant changes in the patterns of temperature, precipitation, and weather phenomena attributed largely to human activities.

Carbon Dioxide

A colorless, odorless gas produced by burning carbon and organic compounds and by respiration. It is naturally present in air and is a major component of the carbon cycle.

Transportation Costs

Expenses involved in moving goods from one location to another, including shipping, fuel, and labor.

Fuel Consumption

The amount of fuel used by a vehicle, machinery, or facility, often measured in liters or gallons per mile or kilometer, indicating energy efficiency or operational cost.