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:

Chapter 11

A provision under the U.S. Bankruptcy Code that allows businesses to reorganize and restructure their debts.

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The process of restructuring a company's business operations, often to improve efficiency or to recover from financial distress.

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A U.S. federal agency responsible for the protection of human health and the environment through the writing and enforcing of regulations.

Richard Nixon

The 37th President of the United States, serving from 1969 to 1974, known for ending American involvement in Vietnam and for the Watergate scandal that led to his resignation.