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

question 50

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 yield variance?

• A)$4,000 (F)
• B)$4,000 (U)
• C)$6,250 (F)
• D)$6,250 (U)

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Definitions:

Neural Impulse

A signal transmitted along a nerve fiber, typically in response to a stimulus, leading to action or communication between different parts of the body.

Neurotransmitters

Chemical messengers that transmit signals across synapses from one neuron to another in the brain and nervous system.

Knoblike Terminals

The rounded ends of axons, known as axon terminals, which are involved in transmitting signals to other neurons or muscles through the synapse.

Axon

A narrow, lengthy protrusion from a nerve cell responsible for carrying electrical impulses outward from the neuron's main body.