Reference: 21_02
Kermit Enterprises Has Collected the Following Data on One

question 130

Multiple Choice

Reference: 21_02
Kermit Enterprises has collected the following data on one of its products:
$\begin{array}{ll}\text { Direct materials standard (4 lbs. @ \$1/lb.) } & \$ 4 \text { per finished unit } \\\text { Total direct materials cost variance-unfavorable } & \$ 7,500 \\\text { Actual direct materials used } & 150,000 \mathrm{lbs} . \\\text { Actual finished units produced } & 30,000 \text { units }\end{array}$
-The direct materials quantity variance is:

• A) $30,000 favorable
• B) $30,000 unfavorable
• C) $22,500 favorable
• D) $37,500 unfavorable
• E) $37,500 favorable

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Definitions:

Existentialists

Philosophers who focus on individual freedom, choice, and existence, often pondering the meaning of life.

Psychopathology

The study of mental disorders, including their symptoms, etiology (causes), and treatment.

Fear of Death

This is the existential anxiety concerning the inevitability and unpredictability of death.

Existential Counselors

Therapists who focus on helping individuals confront and understand the existential aspects of life, such as meaning, choice, and mortality.