The Following Production Information Is Available for January The Direct Materials Price Variance Is:
A)$28,000 Unfavorable
B)$45,000 Unfavorable

question 122

Multiple Choice

The following production information is available for January:
$\begin{array}{lrr}\text { Actual Hours used } & 45,000 \\\text { Actual Rate per hour } & \$ 15 \\\text { Standard Rate per hour } & \$ 14 \\\text { Standard hours for units produced } & 47,000\end{array}$
The direct materials price variance is:

• A)$28,000 unfavorable
• B)$45,000 unfavorable
• C)$28,000 favorable
• D)$45,000 favorable

---

Definitions:

Social Pressure

The influence exerted by society or a social group on individuals to conform to certain behaviors, beliefs, or standards.

Addictive

Characterized by a compulsive, sometimes uncontrollable, craving for a substance or activity despite potential harm to the individual's health or well-being.

Cardiovascular Disease

A class of diseases that involve the heart or blood vessels, often related to atherosclerosis, hypertension, and other heart issues.

Death Rates

Statistical measures representing the number of deaths within a specific population during a set period of time.