The Cheers Company Makes Mugs for Which the Following Standards

question 10

Multiple Choice

The Cheers Company makes mugs for which the following standards have been developed: Production of 400 mugs was expected in July,but 440 mugs were actually completed.Direct materials purchased and used were 2,100 ounces at an actual price of $2.20 per ounce.Direct labor cost for the month was $5,310,and the actual pay per hour was $9.00.What is the direct material quantity variance for July?

• A)$200 Favorable
• B)$200 Unfavorable
• C)$220 Favorable
• D)$220 Unfavorable

---

Definitions:

Lymphocyte

A type of white blood cell that is part of the immune system, involved in protecting the body against both infectious disease and foreign invaders.

Humoral Immunity

A component of the immune system that is mediated by antibodies produced by B cells.

Bacterial Infections

Diseases caused by bacteria, microorganisms that can lead to various illnesses ranging from minor skin infections to more severe conditions like pneumonia or meningitis.

Hemoglobin

A protein in red blood cells that carries oxygen from the lungs to the rest of the body and returns carbon dioxide from the body to the lungs for exhalation.