Shade Company Adopted a Standard Cost System Several Years Ago

question 5

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 total cost of direct materials used in production is:

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

---

Definitions:

Maslow's Hierarchy

A psychological theory proposed by Abraham Maslow that categorizes human needs into a five-tier model of hierarchical levels, from basic needs to self-actualization.

Maslow's Hierarchy

A psychological theory proposed by Abraham Maslow that outlines a five-tier model of human needs, from basic physiological needs to self-actualization.

Esteem

The respect and admiration that an individual receives from others, often linked to self-confidence and self-value.

Motivational Factors

Elements or conditions that inspire individuals to act or behave in a certain way to achieve desired objectives.