Use the Information Below to Answer the Following Question(s)

question 53

Multiple Choice

Use the information below to answer the following question(s) .
Robb Industries Inc. (RII) , developed standard costs for direct material and direct labour. In 2016, RII estimated the following standard costs for one of their major products, the 10-litre plastic container.
During June 2017, RII produced and sold 5,000 containers using 490 kilograms of direct materials at an average actual cost per kilogram of $32 and 250 direct manufacturing labour-hours at an average actual wage of $15.25 per hour.
-June's direct material efficiency variance is

• A) $320 unfavourable.
• B) $300 favourable.
• C) $300 unfavourable.
• D) $320 favourable.

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Definitions:

Hypothalamus

A region of the brain responsible for the production of many of the body's essential hormones, influencing hunger, thirst, sleep, and emotional activity.

Forebrain

The anterior part of the brain, including the cerebral hemispheres, thalamus, and hypothalamus, involved in complex behavioral and cognitive processes.

Reward

A positive outcome or reinforcement that follows a desired behavior, encouraging the repetition of that behavior in the future.

Hippocampus

A region of the brain that is associated with memory formation, especially in converting short-term memories to long-term ones, and spatial navigation.