The Direct Materials Standards for the Main Product of Duchess

question 115

Multiple Choice

The direct materials standards for the main product of Duchess Company are 8 grams of direct materials per product at a cost of $3 per gram.During April,974 grams of direct materials were used to produce 120 products at a direct materials cost of $2,900.The direct materials quantity variance for April was

• A) $72 (U).
• B) $92 (U).
• C) $42 (U).
• D) $112 (F).

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Definitions:

Operating Room

A sterile environment in a healthcare facility where surgical procedures are carried out.

Preoperative Phase

The time period leading up to a surgical procedure, including all preparations and assessments necessary before surgery.

Sterile Field

An area free of microorganisms and prepared to receive sterile equipment, used in surgical and other medical procedures to prevent infection.

Surgical Scrub

A method of thoroughly cleaning hands and arms before performing a surgical procedure to reduce the risk of infection.