Moreland Manufacturing Inc. US-Based Moreland Manufacturing Inc. Produces and Sells Stainless Steel Faucets

question 70

Multiple Choice

Moreland Manufacturing Inc.
US-based Moreland Manufacturing Inc. produces and sells stainless steel faucets. In the current year, the company had budgeted for the production and sale of 6000 faucets but, due to unexpected demand, 7000 faucets were actually produced and sold. Each faucet has a standard requiring 15 ounces of direct material at a cost of $.40 per ounce and 15 minutes of assembly time at a cost of $.20 per minute. Actual costs for the production of 7000 faucets were $41 359.50 for materials (106 050 ounces purchased and used @ $.39 per ounce) and $21 560 for labour (98 000 minutes @ $.22 per minute) .
-Moreland's direct labour efficiency variance is:

• A) $1600 U
• B) $1400 F
• C) $2100 U
• D) $2100 F

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Definitions:

Emotionality

The capacity to experience and express emotions, which includes the ability to process and react to emotional stimuli in a given environment.

Basic Tendency

A core aspect of personality that reflects the inherent orientation or patterns of an individual, relatively stable over time.

Characteristic Adaptation

Patterns of behavior, thought, and feeling that are consistent over time and situations, reflecting how individuals adjust to their environment and pursue goals.

Temperament

Innate traits that influence how we respond to the environment, typically apparent in early childhood and consistent across various situations.