Devon Company Has Collected the Following Data for One of Its

question 171

Multiple Choice

Devon Company has collected the following data for one of its products: $\begin{array}{|l|r|}\hline\text { Direct materials standard (4 pounds @ } \$ 1 / 1 b \text {.) } & \$ 4 \text { per unit } \\\hline \text { Direct materials flexible budget variance - unfavorable } & \$ 15,000 \\\hline \text { Actual direct materials used } & 103,000 \text { pounds } \\\hline \text { Actual units produced } & 22,000 \text { units }\\\hline\end{array}$ What is the direct materials efficiency variance?

• A) $22,000 U
• B) $15,000 F
• C) $15,000 U
• D) $22,000 F

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Definitions:

Defamation

The act of making false statements that harm someone's reputation.

Falsity

Refers to the condition of being false or untrue.

Trespass to Realty

An unlawful intrusion or invasion of someone's property without consent or legal right.

Landowner's Permission

Consent given by a landowner for individuals to use or enter their land, which may have conditions or limitations.