Shade Company Adopted a Standard Cost System Several Years Ago

question 156

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 x $12.00 per kilogram) = $60.00/unit.Direct labor (3.5 hours x $20.00 per hour) = $70.00/unit.All materials were issued at the beginning of processing.The operating data shown below were taken from the records for December:
The actual direct materials purchase price per kilogram is:

• A)$11.80.
• B)$11.96.
• C)$12.04.
• D)$12.20.
• E)$12.50.

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Definitions:

Frequency

The number of wave peaks per second. In sound, frequency governs the perceived pitch of the sound.

Pitched

Used to describe a speech or proposal that has been presented to an audience with the intention of persuading them.

Amplitude

In signal processing, amplitude refers to the magnitude or intensity of a signal's fluctuation or variation, often measured in terms of the signal's peak value.

Loudness

A perceptual attribute of sounds that is primarily a physiological correlate of sound pressure level, measured in decibels.