Reference: 21_01
Five Rings, Inc, Has Collected the Following Data

question 128

Multiple Choice

Reference: 21_01
Five Rings, Inc, has collected the following data on one of its products:
$\begin{array}{ll}\text { Direct materials standard (4 lbs. @ \$1/lb.) } & \$ 4 \text { per finished unit } \\\text { Total direct materials cost variance-unfavorable } & \$ 13,750 \\\text { Actual direct materials used } & 150,000 \mathrm{lbs} . \\\text { Actual finished units produced } & 30,000 \text { units }\end{array}$
-The actual cost of the direct materials used is:

• A) $133,750
• B) $150,000
• C) $106,250
• D) $158,750
• E) $120,000

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Definitions:

Nitrogen

A chemical element with symbol N, atomic number 7; a colorless, odorless unreactive gas that forms about 78% of the earth's atmosphere and is a constituent of all living tissues.

Coriolis Effect

A deflection of moving objects when they are viewed in a rotating reference frame, often observed in the movement of air masses on Earth, influencing weather patterns and ocean currents.

Deflection

The change in direction of a wave or object due to a change in its medium or the presence of an obstacle.

Earth Rotation

The spinning of the Earth around its own axis, which takes approximately 24 hours to complete and results in day and night.