Kartman Corporation Makes a Product with the Following Standard Costs

question 90

Multiple Choice

Kartman Corporation makes a product with the following standard costs:
In June the company's budgeted production was 3,400 units but the actual production was 3,500 units. The company used 22,150 pounds of the direct material and 2,290 direct labor-hours to produce this output. During the month, the company purchased 25,400 pounds of the direct material at a cost of $170,180. The actual direct labor cost was $57,021 and the actual variable overhead cost was $8,931.
The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.
-The materials quantity variance for June is:

• A) $4,200 F
• B) $4,200 U
• C) $4,020 U
• D) $4,020 F

---

Definitions:

Conditioned Stimulus

An initially neutral signal that, once linked with an unconditioned stimulus, ultimately elicits a conditioned response.

Unconditioned Stimulus

In classical conditioning, a stimulus that naturally and automatically triggers a response without prior learning.

Response of Interest

The specific reaction or outcome measured in a research study to evaluate the effects of various conditions or treatments.

Conditioning

The process of learning through association, where a response becomes more frequent or predictable in a given environment due to reinforcement.