Machine Builders Inc

question 31

Multiple Choice

Machine Builders Inc.adopted a standard cost system several years ago that it uses in conjunction with its process cost system.The per-unit standard costs for direct materials and direct labor for its single product are as follows: Materials: 4 kilograms/unit x $10.00 per kilogram) $40.00/unit;labor: 4 hours/unit x $18.00 per hour = $72.00/unit.All materials are issued at the beginning of processing.The operating data shown below were taken from the records for July:
The direct labor flexible-budget variance for July was:

• A)$6,600 unfavorable.
• B)$7,200 unfavorable.
• C)$51,000 favorable.
• D)$58,200 favorable.
• E)$65,400 favorable.

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Definitions:

Environmental Stress

The stress experienced by individuals as a result of adverse or challenging environmental conditions.

Deterioration

The process of becoming progressively worse.

Adaptive Behaviour

The collection of conceptual, social, and practical skills that individuals learn and perform to cope effectively with the demands of their environment.

Structural Abnormalities

Deviations from the normal configuration of the body or any of its parts, often resulting from genetic or environmental factors.