Which of the Following Will Result in an Unfavorable Direct

question 179

Multiple Choice

Which of the following will result in an unfavorable direct materials efficiency variance?

• A)The actual cost per unit of direct materials exceeds the standard cost of direct materials.
• B)The actual cost per unit of direct materials is less than the standard cost per unit of direct materials.
• C)The actual quantity of direct materials used per unit exceeds the standard quantity of direct materials allowed per unit.
• D)The actual quantity of direct materials used per unit is less than the standard quantity of direct materials allowed per unit.

Understand and calculate the active power (P) in parallel circuits.

Understand the historical development and discovery timeline of electricity.

Recognize the fundamental forces in nature such as attraction and repulsion.

Identify basic atomic structure components and properties.

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Definitions:

Factory Rent

The cost associated with leasing a facility used for manufacturing or production purposes.

Predetermined Overhead Rate

A rate used to allocate manufacturing overhead costs to products or job orders, based on estimated costs and activity levels.

Machine Hours

A measure of production activity or cost allocation based on the number of hours a machine is operated.

Overapplied Overhead

Refers to the situation where the allocated overhead cost is more than the actual overhead incurred by a business.