Shade Company Adopted a Standard Cost System Several Years Ago

question 44

Multiple Choice

Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms × $12.00/kilogram) = $60.00/unit; direct labor (3.5 hours/unit × $20.00/hour) = $70.00/unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for December:The actual total cost of direct materials used in production during December (to the nearest dollar) was:

• A) $458,068.
• B) $459,862.
• C) $461,132.
• D) $462,938.
• E) $478,400.

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Definitions:

Common Fear

A fear shared by a large portion of the population, often rooted in survival instincts or societal influences.

Benzodiazepines

A class of psychoactive drugs known for their sedative effects, commonly used to treat anxiety, insomnia, and seizures.

Cognitive and Psychomotor

Pertaining to the processes of thought and motor actions that result from or influence cognitive functions.

Physical Dependence

A physiological state where the body becomes accustomed to a substance, requiring its presence to function normally.