Rees Manufacturing Uses a Standard Cost System Actual Purchases of Direct Materials for the Current Month Are

question 66

Multiple Choice

Rees Manufacturing uses a standard cost system.Standards for direct materials are as follows: $$\begin{array} { | l | r | } \hline \text { Direct materials (pounds per unit of output) } & 3 \\\hline \text { Cost per pound of direct materials } & \$ 6 \\\hline\end{array}$$ Actual purchases of direct materials for the current month are 10,000 pounds for $48,600.Planned and actual production for the month is 3,100 units.Rees has issued 10,000 pounds of direct materials to production.The journal entry to record this transaction is ________.

• A)a debit to Work-in-Process Inventory for $45,198,a credit to Raw Materials Inventory for $55,800,and a debit to Direct Materials Efficiency Variance for $10,602
• B)a debit to Work-in-Process Inventory for $45,198,a credit to Raw Materials Inventory for $60,000,and a debit to Direct Materials Efficiency Variance for $14,802
• C)a debit to Work-in-Process Inventory for $55,800,a credit to Raw Materials Inventory for $60,000,and a debit to Direct Materials Efficiency Variance for $4,200
• D)a debit to Work-in-Process Inventory for $60,000,a credit to Raw Materials Inventory for $48,600,and a credit to Direct Materials Efficiency Variance for $60,000

Understand the concepts of reproductive isolation and its mechanisms in speciation.

Recognize the role and characteristics of hybrid zones in the process of speciation.

Identify and differentiate between prezygotic and postzygotic isolating mechanisms.

Understand the concept of reinforcement in the evolution of reproductive barriers.

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Definitions:

Black Cohosh

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A neurotransmitter and hormone involved in the body's fight or flight response, also implicated in mood regulation.