The Following Company Information Is Available The Direct Materials Price Variance Is:
A) $10,000 Unfavorable
B)

question 104

Multiple Choice

The following company information is available:
$\begin{array}{ll}\text { Direct materials used for production } & 36,000 \text { gallons } \\\text { Standard quantity for units produced } & 34,400 \text { gallons } \\\text { Standard cost per gallon of direct material } & \$ 6.00 \\\text { Actual cost per gallon of direct material } & \$ 6.10\end{array}$
The direct materials price variance is:

• A) $10,000 unfavorable
• B) $13,200 unfavorable
• C) $9,600 unfavorable
• D) $3,600 unfavorable
• E) $13,200 favorable

---

Definitions:

Technology Solution

The application of scientific knowledge and digital tools to solve practical problems and improve human life.

Ecofeminist

A movement that combines ecological concerns with feminist perspectives, emphasizing the link between the exploitation of nature and the oppression of women.

Agricultural Societies

Human communities primarily engaged in farming and cultivation, relying on agriculture as their main source of food and income.

Human Centredness

An approach or perspective that places human beings at the center of considerations, often in the context of design, technology, or ethics.