Seafarer Company Established a Standard Direct Materials Cost of 1

question 64

Multiple Choice

Seafarer Company established a standard direct materials cost of 1.5 gallons at $2 per gallon for one unit of its product.During the past month,actual production was 6,500 units.The material quantity variance was $700 favorable and the material price variance was $470 unfavorable.The entry to charge Work in Process Inventory for the standard material costs during the month and to record the direct material variances in the accounts would include all of the following except:

• A)A debit to Work in Process for $19,500.
• B)A credit to Raw Materials for $19,270.
• C)A debit to Direct Material Price Variance for $470.
• D)A credit to Direct Material Quantity Variance for $700.
• E)A debit to Cost of Goods Sold for $230.

Recognize the importance of environmental factors and community infrastructure in disease prevention.

Understand the historical development of public health initiatives and their impact on community health.

Analyze the role of government and non-governmental organizations in the advancement of public health.

Identify key figures and their contributions to public health and nursing.

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Definitions:

Effective Change

Involves the successful implementation of new ideas, behaviors, or processes in an organization, leading to measurable improvements.

Critical Few

A term referring to the small number of vital factors or key individuals that are considered most important in achieving a larger goal or performance target.

Culture Shock

The feeling of disorientation experienced by someone who is suddenly subjected to an unfamiliar culture, way of life, or set of attitudes.

Mental Strain

Psychological stress or pressure that affects an individual's mental health or well-being.