The Following Materials Standards Have Been Established for a Particular

question 164

Multiple Choice

The following materials standards have been established for a particular product:
$$\begin{array} { | l | r | } \hline \text { Standard quantity per unit of output } & 1.7 \text { metres } \\\hline \text { Standard price } & \$ 19.80 \text { per metre } \\\hline\end{array}$$
The following data pertain to operations concerning the product for the last month:
$$\begin{array} { | l | r | } \hline \text { Actual materials purchased } & 5,800 \text { metres } \\\hline \text { Actual cost of materials purchased } & \$ 113,680 \\\hline \text { Actual materials used in production } & 5,100 \text { metres } \\\hline \text { Actual output } & 3,200 \text { wits } \\\hline\end{array}$$
What was the materials quantity variance for the month?

• A) $6,664 favourable.
• B) $6,732 favourable.
• C) $13,720 unfavourable.
• D) $13,860 unfavourable.

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Definitions:

Eating Utensils

Tools used to assist in the process of consuming food, such as forks, knives, and spoons.

Older Adults

Individuals often classified as being in a later stage of life, typically aged 65 years and older, with considerations for their health, social, and psychological needs.

Hospitalized Patients

Individuals admitted to a hospital for treatment, observation, or surgery, requiring overnight stay or longer.

Infants

Very young children, typically under one year of age, who are in the earliest stages of development.