The Standard Amount of Materials Required to Make One Unit

question 113

Multiple Choice

The standard amount of materials required to make one unit of Product Q is 4 pounds.Tusa's static budget showed a planned production of 3,800 units.During the period,the company actually produced 4,100 units of product.The actual amount of materials used averaged 3.9 pounds per unit.The standard price of material is $1 per pound.Based on this information,the materials usage variance was:

• A) $410 favorable.
• B) $380 unfavorable.
• C) $410 unfavorable.
• D) $380 favorable.

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Definitions:

Seniority

Length of the worker’s employment, which may be used for determining order of promotion, layoffs, vacation, etc.

Employee-related Decisions

Decisions made by an organization that directly affect its workforce, including hiring, promotions, terminations, and policy changes.

Promotions

The advancement of an employee's rank or position in an organizational hierarchy, often accompanied by increased responsibilities and salary.

Overtime

Additional time worked beyond the regular working hours, often compensated at a higher pay rate.