Melissa Company Has Collected the Following Data for One of Its

question 164

Multiple Choice

Melissa Company has collected the following data for one of its products: $\begin{array}{|l|r|}\hline\text { Direct materials standard (5 pounds @ } \$ 1 / \mathrm{lb} \text {.) } & \$ 5 \text { per finished good } \\\hline \text { Direct materials flexible budget variance-unfavorable } & \$ 14,000 \\\hline \text { Actual direct materials used } & 100,000 \text { pounds } \\\hline \text { Actual finished goods produced } & 18,000 \text { units }\\\hline\end{array}$ How much is the direct materials efficiency variance?

• A) $18,000 U
• B) $10,000 F
• C) $10,000 U
• D) $18,000 F

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Definitions:

Neuronal Pruning

The process by which extra neurons and synaptic connections are eliminated to increase the efficiency of neuronal transmissions.

Inefficient Connections

Links or relationships that fail to utilize resources or energy in an effective manner.

Cognitive Processes

Cognitive processes that include the obtaining, processing, and retention of information, involving functions like perception, memory, and logical thinking.

Object Permanence

The understanding that objects continue to exist even when they cannot be observed.