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

question 8

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 mix variance?

• A)$2,500 (F)
• B)$2,500 (U)
• C)$5,000 (F)
• D)$5,000 (U)

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Definitions:

Liver

A large vital organ in vertebrates involved in numerous metabolic processes, including detoxification, protein synthesis, and the production of biochemicals necessary for digestion.

Carrier Molecules

Molecules that facilitate the transport of substances across a cell membrane, including ions, sugars, and small molecules, by undergoing a change in shape.

Active Transport

The movement of a substance across a cell membrane from an area of low concentration to an area of high concentration.

Passive Mechanisms

Processes that occur without the input of energy, such as osmosis or diffusion, often in biological contexts.