A Manufacturer Planned to Use $82

question 145

Multiple Choice

A manufacturer planned to use $82.00 of materials per unit produced, but in the most recent period it actually used $80.00 of material per unit produced. During this same period, the company planned to produce 1,200 units, but actually produced only 1,000 units. The flexible-budget variance for materials, to the nearest dollar, is:

• A) $2,000 favorable.
• B) Impossible to determine without additional information.
• C) $14,000 unfavorable.
• D) $16,400 unfavorable.
• E) $2,400 unfavorable.

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Definitions:

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A method that enables a person, usually with the help of electronic equipment, to learn to control otherwise involuntary bodily functions.

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