Regis Corporation Uses Two Materials in the Production of Its $\mathrm{X}$

question 26

Multiple Choice

Regis Corporation uses two materials in the production of its product. The materials, $\mathrm{X}$ and $\mathrm{Y}$ , have the following standards:

$\begin{array}{llll}\text { Material }& \text { Standard Mix } &\text { Standard Unit Price } & \text { Standard Cost }\\\mathrm{X} & 3,500 \text { units } & \$ 1.00 \text { per unit } & \$ 3,500 \\\mathrm{Y} & 1.500 \text { units } & 3.00 \text { per unit } & \$ 4.500\\\\\text { Yield }& 4,000 \text { units }\end{array}$


$\text { During April, the following actual production information was provided: }$
$\begin{array}{cl}\text { Material } & \text { Actual Mix } \\ \mathrm{X} & 30,000 \text { units } \\\mathrm{Y} & 20,000 \text { units } \\\\\text { Yield } & 36,000 \text { units }\end{array}$
-Refer to the figure.What is the materials mix variance?

• A)$5,000 (F)
• B)$10,000 (F)
• C)$10,000 (U)
• D)$15,000 (F)

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Definitions:

Fundamental Shift

A significant change in the basic nature or structure of something, often implying a profound transformation in approach or understanding.

Communications

The imparting or exchanging of information by speaking, writing, or using some other medium.

Different Approach

Adopting a new or alternative method or perspective to address a problem or task.

Forms of Communication

Various methods used to convey messages between individuals or groups, including verbal, non-verbal, written, and digital means.