Using the Standard Costs of $5 Per Pound for a 10

question 50

Multiple Choice

Using the standard costs of $5 per pound for a 10 pound bag of chocolate and the following actual cost and usage data,compute the direct materials quantity variance.
$\begin{array}{ll}\text { Direct labor hours used } & 4,950 \text { hours } \\\text { Total cost of direct labor } & \$ 53,460 \\\text { Number of good units produced } & 9,000 \text { units }\end{array}$

• A) $45,000 (F)
• B) $45,000 (U)
• C) $54,000 (F)
• D) $99,000 (F)

---

Definitions:

Controlled Processes

Cognitive operations that require attention, are usually performed deliberately, and are under conscious control.

Automatic Processes

Mental activities that occur without conscious awareness or effort, often developed through repeated practice or learning.

Inattentional Blindness

The phenomenon of not perceiving a stimulus that might be literally right in front of you unless you are paying attention to it.

Unexpected Event

An occurrence or incident that deviates from the usual or anticipated course, often triggering surprise or requiring adaptation.