Global Products Produces and Sells Limited Edition Decorative Plates Actual Production During April Was 1900 Units and Actual Direct

question 26

Multiple Choice

Global Products produces and sells limited edition decorative plates.The company's controller has the following information available from the static budget of one of the product lines for the month of April:
$\begin{array}{lr}\text { Estimated production } & 2000 \text { units } \\\text { Direct material per unit } & 10 \text { ounces } \\\text { Direct material cost per unit } & \$ .25 \text { per ounce }\end{array}$

Actual production during April was 1900 units and actual direct materials cost was $4940.
If the company prepares a flexible budget for April,direct materials cost is estimated to be:

• A) $5200
• B) $4940
• C) $5000
• D) $4750

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Definitions:

External Locus

An individual's belief that external forces, beyond their personal control, have a significant impact on their life events and outcomes.

Experience Stress

The emotional or physical strain experienced as a response to challenging or demanding situations.

Cope Effectively

The ability to manage stressful situations or challenges in a way that minimizes negative outcomes and maximizes positive, healthy results.

Type A Personality

Type A personality describes individuals who are highly competitive, self-driven, goal-oriented, and can exhibit aggressive behavior under stress.