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

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Definitions:

Succession Planning

A strategy for identifying and developing future leaders within an organization to fill key positions.

Managerial Positions

Roles within an organization that involve managing employees and resources to achieve the organization's objectives.

Cause-And-Effect Models

Analytical frameworks used to identify and understand the relationships between causes and their outcomes or effects.

Organizational Performance

A measure of how efficiently and effectively an organization meets its objectives and achieves its goals.