The Following Information Is Available for Maher Manufacturing Company

question 113

Multiple Choice

The following information is available for Maher Manufacturing Company.
-- Direct materials price standard is $3.25 per pound.
-- Direct materials quantity standard is six pounds per finished unit.
-- Budgeted production is 25,000 finished units.
-- 175,000 pounds of direct materials were purchased for $525,000.
-- 175,000 pounds of direct materials were used in production.
-- 25,600 finished units of product were produced.
What is the direct materials quantity variance?

• A) $21,400 Unfavorable
• B) $21,400 Favorable
• C) $69,550 Unfavorable
• D) $69,550 Favorable

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Definitions:

Altruism

The selfless concern for the well-being of others, often leading to acts of kindness without expectation of reward.

Stress Hormone

A hormone, such as cortisol, that is released into the body in response to stress, affecting the body in various ways.

Cortisol

A steroid hormone released by the adrenal glands in response to stress or low blood-glucose concentration; it plays a key role in the body's stress response.

Proactive Coping

A form of coping where individuals anticipate potential stressors and take action in advance to prevent or mitigate their impact.