The Following Information Describes Benji's Security Services Usage of Direct

question 126

Multiple Choice

The following information describes Benji's Security Services usage of direct labour in a recent period:

-The actual cost of direct materials is $11.70 per kilogram. The standard cost per kilogram is $11.50. During the current period, 8,200 kilograms of direct materials were used in production and 18,300 kilograms were purchased. The standard quantity of direct materials for actual units produced is 18,100 kilograms. How much is the direct materials efficiency variance?

• A) $113,850 favourable
• B) $115,830 favourable
• C) $115,830 unfavourable
• D) $113,850 unfavourable

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Definitions:

Maintaining

Keeping something in an existing state or condition, often requiring regular check and care.

Motivated

Being driven or encouraged to act or accomplish something, often due to personal desire or external rewards.

Motivational Strategy

Techniques or plans designed to inspire individuals towards achieving certain goals or improving performance.

Maslow's Hierarchy

A theory of psychological health predicated on fulfilling innate human needs in priority, culminating in self-actualization.