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.

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