Answer the Following Questions Using the Information Below:
Animent Industries

question 112

Multiple Choice

Answer the following questions using the information below:
Animent Industries, Inc. (AII) , developed standard costs for direct material and direct labor. In 2015, AII estimated the following standard costs for one of their major products, the 10-gallon plastic container.
$\begin{array}{lll}&\text { Budgeted quantity }&\text { Budgeted price }\\\text { Direct materials } & 0.10 \text { pounds } & \$ 60 \text { per pound } \\\text { Direct labor } & 0.05 \text { hours } & \$ 30 \text { per hour }\end{array}$ During June, AII produced and sold 20,000 containers using 1,900 pounds of direct materials at an average cost per pound of $64 and 1,000 direct manufacturing labor-hours at an average wage of $30.50 per hour.
-The direct manufacturing labor efficiency variance during June is ________.

• A) $125 unfavorable
• B) $500 favorable
• C) $1,600 unfavorable
• D) $0

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Definitions:

C-O Bond

Refers to the covalent bond between a carbon atom and an oxygen atom, fundamental to organic chemistry.

Bond Dipole

A measure of the polarity of a chemical bond between two atoms, characterized by a difference in electronegativity and resulting in a partial positive and partial negative end.

Acidity

A measure of a substance's ability to donate a proton (H+) in a chemical reaction, often discussed in the context of acid-base chemistry.

Compounds

Substances composed of two or more elements chemically combined in fixed proportions, can be broken down into simpler substances.