The Standard Materials Cost to Produce One Unit of Product

question 108

Multiple Choice

The standard materials cost to produce one unit of Product K is 7 pounds of material at a standard price of $32 per pound.In manufacturing 8,000 units,54,000 pounds of material were used at a cost of $30 per pound.What is the total direct material cost variance?

• A) $108,000 favorable
• B) $ 64,000 favorable
• C) $172,000 favorable
• D) $ 44,000 favorable
• E) $104,000 favorable

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