The Russell Company Provides the Following Standard Cost Data Per

question 90

Multiple Choice

The Russell Company provides the following standard cost data per unit of product: $\begin{array}{ll} \text {Direct material ( 3 gallons @\$ 6 per gallon) } & \text { \$ 18.00 } \\ \text {Direct labor ( 2 hours @ \$ 10 per hour) } & \text { \$ 20.00 } \end{array}$ During the period,the company produced and sold 22,000 units incurring the following costs: $\begin{array}{ll} \text {Direct material } & \text { 68,000 gallons@ \$ 5.90 per gallon } \\ \text {Direct labor } & \text {45,500 hours @ \$ 9.75 per hour } \end{array}$ The direct material price variance was:

• A) $6,600 unfavorable.
• B) $6,600 favorable.
• C) $6,800 unfavorable.
• D) $6,800 favorable.

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Transition

The process or period of changing from one state or condition to another.

Physical Activity Patterns

The habitual levels and types of physical exercise or activity an individual engages in, often assessed for health studies.

Assessment Tools

Instruments or techniques used to evaluate or measure an individual's skills, abilities, or characteristics.

Eating Pattern

The combination of foods and beverages that constitute an individual's complete dietary intake over time; a person's usual diet.