Melissa Company Has Collected the Following Data for One of Its

question 133

Multiple Choice

Melissa Company has collected the following data for one of its products: $$\begin{array} { | l | r | } \hline \text { Direct materials standard (5 pounds } @ \$ 1 / \mathrm { b } \text {. ) } & \$ 5 \text { per finished good } \\\hline \text { Direct materials flexible budget variance-unfavorable } & \$ 14,000 \\\hline \text { Actual direct materials used } & 100,000 \text { pounds } \\\hline \text { Actual finished goods produced } & 18,000 \text { units } \\\hline\end{array}$$ How much is the direct materials efficiency variance?

• A) $18,000 U
• B) $10,000 F
• C) $10,000 U
• D) $18,000 F

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Definitions:

Individualism

A philosophy or social outlook that emphasizes the moral worth of the individual.

Equality

The condition of having the same status, rights, and chances for everyone.

Personal Space

The physical space immediately surrounding someone, into which any encroachment feels uncomfortable to them.

Communication Efforts

Activities aimed at facilitating the exchange of information, ideas, and feelings between individuals or groups, often to achieve a specific purpose or goal.