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Precilla Company uses a standard costing system that allows 2 pounds of direct materials for one finished unit.During July,the company purchased 40,000 pounds of direct materials for $210,000 and manufactured 12,000 finished units.The standard direct materials cost allowed for the units manufactured is $120,000.The performance report shows that Pricilla has an unfavorable direct materials usage variance of $5,000.Also,the company records any price variance for materials at time of purchase.
The number of pounds of direct materials used to produce July's output was:
Beck's Cognitive Therapy
A form of psychotherapy developed by Aaron T. Beck that identifies and helps change negative thought patterns and behaviors.
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Thinking patterns that are irrational or lack sound reasoning.
Cognitive Therapy Technique
A form of psychotherapy that aims to change negative patterns of thinking or behavior to alter a person's mood and coping strategies.
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