Meow Products Ltd In the Current Year, 38 000 Feet of Material Were

question 69

Multiple Choice

Meow Products Ltd.
Meow Products Ltd. in the US produces and sells scratching posts for cats. In the current year, the company had expected to sell 12 000 posts but actually produced and sold 10 000 posts. The following information is available regarding the standard cost to produce a single post:
$\begin{array}{ll}\text { Direct materials: } & 3 \text { feet } @ 1.75 \text { per foot } \\\text { Direct labour: } & 15 \text { minutes } @ \$ .30 \text { per minute }\end{array}$
In the current year, 38 000 feet of material were purchased out of which 35 000 feet were used at a cost of $1.55 per foot, and 160 000 direct labour minutes were incurred at a cost of $.32 per minute.
-The company's direct materials usage variance for the current year was:

• A) $14 000 F
• B) $ 1750 F
• C) $ 3500 U
• D) $ 8750 U

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Definitions:

Psychoanalytic

Relating to a theory of psychology which emphasizes unconscious psychological processes and is credited to Freud.

Positive Transference

The phenomenon in psychotherapy where a patient projects positive feelings for someone from their past onto the therapist.

Free Association

A psychoanalytic technique where the patient speaks freely to uncover repressed thoughts and feelings, facilitating the therapeutic process.

Insight Therapist

A mental health professional who focuses on guiding clients to understand the motivations and dynamics of their thoughts, emotions, and behaviors.