The Following Information Is for Brankov Corporation:
Direct Materials (Measured

question 110

Multiple Choice

The following information is for Brankov Corporation:
Direct Materials (measured in pounds)
$\begin{array}{ll}\text { Standard price per unit of input } & \$ 20 \\\text { Actual price per unit of input } & \$ 18 \\\text { Standard inputs per unit of output } & 3 \text { pounds } \\\text { Actual units of input } & 8,300 \text { pounds } \\\text { Actual units of output } & 2,770 \text { units }\end{array}$
What is the flexible budget variance for direct materials?

• A) $16,400 Favorable
• B) $16,400 Unfavorable
• C) $16,800 Favorable
• D) $16,800 Unfavorable

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Definitions:

Chemical Waste

Hazardous waste resulting from industrial, laboratory, or other processes involving chemicals, which requires special handling and disposal to minimize environmental impact.

Atmospheric Emissions

The release of gases, particulates, and other substances into the atmosphere from various sources, including vehicles, industries, and natural processes.

Dioxins

A group of chemically related compounds that are persistent environmental pollutants (POPs).

Incinerators

Facilities or devices used to burn waste materials at high temperatures, reducing their volume and potentially generating energy.