When a Journal Entry Is Made to Record the Direct

question 95

Multiple Choice

When a journal entry is made to record the direct materials used, a debit to the Direct Materials Efficiency Variance

• A)indicates the variance is unfavourable.
• B)indicates the variance is favourable.
• C)is the difference between the actual Costs of Goods Sold and the budgeted Materials Control accounts.
• D)is the difference between the debits and credits of all materials related entries.
• E)also requires a debit to the materials control account.

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Definitions:

Nutrients

Substances obtained from food that are essential for growth, metabolism, and other bodily functions.

Cellular Respiration

The metabolic process in which cells obtain energy by consuming oxygen and yielding carbon dioxide, typically involving the breakdown of glucose to produce ATP.

Undigested Food

Material that has passed through the digestive tract without being broken down into nutrients that can be absorbed by the body.