Shade Company Adopted a Standard Cost System Several Years Ago

question 109

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 direct materials usage variance for December is:

• A)$1,800 unfavorable.
• B)$1,800 favorable.
• C)$59,400 unfavorable.
• D)$59,400 favorable.

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