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

question 60

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 labour efficiency variance?

• A)$2,500 (F)
• B)$3,750 (F)
• C)$3,750 (U)
• D)$6,250 (U)

---

Definitions:

Retarded Fetal Growth

Slower than typical growth and development of a fetus during pregnancy, potentially leading to various health issues.

Premature Death

Dying earlier than the statistically expected age, often due to factors like disease or accidents.

Teratogenic Agents

Substances that can cause developmental malformations (birth defects) in an embryo or fetus when exposed during pregnancy.

Physiological State

The condition of the body at a given time, including its physical and chemical processes.