A Company Uses the Following Standard Costs to Produce a Single

question 171

Multiple Choice

A company uses the following standard costs to produce a single unit of output. $$\begin{array} { l l l } \text { Direct materials } & 6 \text { pounds at } \$ 0.90 \text { per pound } & = \$ 5.40 \\\text { Direct labor } & 0.5 \text { hour at } \$ 12.00 \text { per hour } & = \$ 6.00 \\\text { Manufactuning overhead } & 0.5 \text { hour at } \$ 4.80 \text { per hour } & = \$ 2.40\end{array}$$ During the latest month, the company purchased and used 58,000 pounds of direct materials at a price of $1.00 per pound to produce 10,000 units of output. Direct labor costs for the month totaled
$56,350 based on 4,900 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $15,000 and fixed manufacturing overhead incurred was $10,400.
-Based on this information, the direct materials quantity variance for the month was:

• A) $5,800 favorable
• B) $5,800 unfavorable
• C) $1,000 favorable
• D) $1,800 favorable
• E) $1,800 unfavorable

Evaluate the clinical criteria and the ethical ramifications for determining death.

Understand the theories of Hazan and Shaver regarding infant attachment and its effect on adult relationships.

Grasp the concept of similarity and its influence on interpersonal attraction and relationship satisfaction.

Comprehend Sternberg's theory of love components and their relevance in different relationship stages.

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Definitions:

FICA-OASDI

The Federal Insurance Contributions Act - Old Age, Survivors, and Disability Insurance tax deducted from employee wages for Social Security and Medicare.

Kitchen Salaries

The total amount of wages paid to employees working in a kitchen over a specific period.

Federal Income Tax

A tax levied by the U.S. government on the annual earnings of individuals, corporations, trusts, and other legal entities.

FICA Taxes

Federal Insurance Contributions Act taxes, which fund Social Security and Medicare, required deductions from employees' paychecks and matched by employers.