The Following Materials Standards Have Been Established for a Particular

question 36

Multiple Choice

The following materials standards have been established for a particular product:
$\begin{array}{|l|r|}\hline \text { Standard quantity per unit of output } & 4.4 \text { kilograms } \\\hline \text { Standard price } & \$ 13.20 \text { per kilogram } \\\hline\end{array}$
The following data pertain to operations concerning the product for the last month:
$\begin{array}{|l|r|}\hline \text { Actual materials purchased } & 4,800 \text { kilograms } \\\hline \text { Actual cost of materials purchased } & \$ 62,880 \\\hline \text { Actual materials used in production } & 4,300 \text { kilograms } \\\hline \text { Actual output } & 70 \text { units } \\\hline\end{array}$
-What was the materials quantity variance for the month?

• A) $6,550 unfavourable.
• B) $6,600 unfavourable.
• C) $15,982 unfavourable.
• D) $16,104 unfavourable.

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Definitions:

Self-Worth

A personal assessment of one's value or worth as perceived by the individual.

Relative Superiority

The concept of being better or having more advantage in comparison to others based on specific criteria or standards.

Individual Mobility

The ability of an individual to move within or between social strata or occupational positions in a society.

Stereotype Threat

The risk of confirming, as self-characteristic, a negative stereotype about one's group, which can reduce the performance in affected individuals.