Precilla Company Uses a Standard Costing System That Allows 2

question 169

Multiple Choice

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 direct materials purchase-price variance in July is:

• A)$10,000 unfavorable.
• B)$50,000 unfavorable.
• C)$80,000 unfavorable.
• D)$86,000 unfavorable.
• E)$90,000 unfavorable.

Explore techniques to establish and communicate expertise.

Determine factors influencing the credibility and believability of a communicator.

Explain the recency effect and its strategic use in communication and persuasion.

Examine the application of influence tactics within the norm of reciprocity in negotiation contexts.

---

Definitions:

Text Pane Control

A graphical user interface component allowing users to input or display text within a pane or section of a window or application.

Promote Command

A command in software that increases the hierarchy level of selected elements, making them more prominent or superior in structure.

Notes Page View

A viewing mode in presentation software that displays a single slide along with the notes associated with that slide.

Outline View

A feature in word processors that displays the document structure in a hierarchical outline form.