Brennan Company
the Following Information Is for Brennan Company's September

question 175

Multiple Choice

Brennan Company
The following information is for Brennan Company's September production:
$\begin{array}{l}\text { Standards: }\\\begin{array}{ll}\text { Material } & 4.0 \text { feet per unit@ } \$ 4.20 \text { per foot } \\\text { Labor } &3.0 \text { hours per unit@ } \$ 7.50 \text { per hour }\end{array}\end{array}$

$\begin{array}{l}\text { Actual: }\\\begin{array}{ll}\text { Production } & 3,500 \text { units produced during the month } \\\text { Material } & 14,200 \text { feet used; } 14,700 \text { feet purchased @ } \$ 3.70 \text { per foo } \\\text { Labor } & 10,400 \text { direct labor hours@ } \$ 8.35 \text { per hour }\end{array}\end{array}$

(Round all answers to the nearest dollar. )
Refer to Brennan Company.What is the material quantity variance?

• A)$ 740 F
• B)$ 750 F
• C)$ 750 U
• D)$2,625 U

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Definitions:

Circadian Rhythm

The natural, internal process that regulates the sleep-wake cycle and repeats roughly every 24 hours, influencing physical, mental, and behavioral changes.

Alpha Wave Pattern

A pattern of brain wave activity that symbolizes a state of wakeful rest, typically associated with relaxed and calm wakefulness.

Hypnagogic Sensation

Experiences or sensations, such as seeing or hearing things, that occur during the transition from wakefulness to sleep.

Consciousness

The state of being aware of and able to think and respond to one's surroundings and experiences.