Welch Company Budgeted the Following Cost Standards for the Current

question 85

Multiple Choice

Welch Company budgeted the following cost standards for the current year: Direct materials = 1.40 kilos per unit @ $1.50 per kilo
Direct labor = 0.75 hours per unit @ $6 per hour
Actual production and costs were as follows:
Units produced = 2,800
Direct materials used = 4,500 kg.
Direct materials purchased = 5,000 kg. @ a cost of $5,850
Direct labor incurred = 2,000 hours at a cost of $13,000
The material efficiency variance was

• A) $1,650 F
• B) $870 U
• C) $2,520 U
• D) $780 F

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Definitions:

Nurse Manager

A registered nurse who has leadership authority and responsibility for managing a nursing unit, ensuring patient care, and overseeing the nursing staff.

Documenting Care

The process of recording patient care activities, observations, and outcomes to ensure continuity of care across healthcare providers.

Nursing Diagnosis

is a clinical judgment about individual, family, or community experiences/responses to actual or potential health problems, providing the basis for selection of nursing interventions.

Comprehensive Interview

An extensive and detailed interview process aimed at gathering a wide range of information, often used in research, clinical assessments, or job application processes.