The Actual Cost of Direct Materials Is $47

question 241

Multiple Choice

The actual cost of direct materials is $47.50 per pound. The standard cost per pound is $51.75. During the current period, 7200 pounds were used in production. The standard quantity for actual units produced is 7100 pounds. How much is the direct materials price variance?

• A)$30,175 favorable
• B)$30,175 unfavorable
• C)$30,600 favorable
• D)$30,600 unfavorable

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Definitions:

Open Reduction

A surgical procedure to realign broken bones or fragments, often followed by internal fixation to hold the bones in place.

Surgical Procedure

A medical operation involving an incision with instruments, performed to repair damage or arrest disease in a living body.

Involved Fractures

Fractures where the bone is broken in multiple places or is associated with other injuries or complications.

Cervical

Pertain to the neck or the cervix, the lower, narrow part of the uterus.