) Saskatoon Company Uses Two Raw Materials, a and B

question 138

Multiple Choice

) Saskatoon Company uses two raw materials, A and B, in the manufacture of its only product: Zizbo. The materials are very close substitutes. The standard proportions for the manufacture of a unit of Zizbo are 2 units of A and 3 units of B. The unit standard prices of A and B are $10 and $8, respectively. During the month of August, the company used 450 units of A and 750 units of B to produce 230 units of Zizbo.
-What were the direct materials quantity variances for raw materials A and B,respectively?

• A) $100 favourable and $480 unfavourable.
• B) $200 unfavourable and $240 unfavourable.
• C) $300 favourable and $240 unfavourable.
• D) $480 unfavourable and $100 favourable.

---

Definitions:

High Consciousness

An elevated state of awareness, including greater focus, alertness, and an expanded sense of connection with one's surroundings or self.

Hypnosis

A trance-like state of focus and concentration achieved with the help of a therapist, used for therapeutic purposes.

Social-Cognitive-Behavior View

A perspective that understanding and changing behavior involved considering social influences, thought processes, and reinforcement history.

Interactive-Phenomenological Perspective

An approach that focuses on understanding human behavior by considering both individual subjective experiences and their interactions with the external world.