Answer the Following Questions Using the Information Below:
Cootamundra Industries

question 149

Multiple Choice

Answer the following questions using the information below:
Cootamundra Industries (CI) ,developed standard costs for direct material and direct labour.In 2018,CI estimated the following standard costs for one of their major products,the 30-litre heavy-duty plastic container.
$$\begin{array} { l l l } & \text { Budgeted quantity } & \text { Budgeted price } \\\text { Direct materials } & 0.20 \mathrm {~kg} & \$ 26 \text { per } \mathrm { kg } \\\text { Direct labour } & 0.10 \text { hours } & \$ 14 \text { per hour }\end{array}$$ During July,CI produced and sold 10 000 containers using 2200 kg of direct materials at an average cost per kg of $24 and 1050 direct manufacturing labour hours at an average wage of $14.75 per hour.
-July's direct material efficiency variance is:

• A)$4400 favourable.
• B)$800 unfavourable.
• C)$5200 unfavourable.
• D)None of these answers are correct.

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Definitions:

Negatively Charged

Having more electrons than protons, resulting in a net negative electrical charge.

Synaptic Knob

The end of the axon branch.

Impulse Transmission

The process by which nerve signals are passed along neurons through the release and reception of neurotransmitters across synapses.

Neurotransmitters

Chemical substances that transmit signals across a synapse from one neuron to another in the nervous system.