The Russell Company Provides the Following Standard Cost Data Per

question 96

Multiple Choice

The Russell Company provides the following standard cost data per unit of product: $\begin{array}{lrr} \text {Direct material (3 gallons @ \$6 per gallon) } &\$18.00\\ \text {Direct labor (2 hours@\$10per hour) } &\$20.00\\\end{array}$

During the period,the company produced and sold 22,000 units,incurring the following costs:
$\begin{array}{llll}\text { Direct material } & 68,00 \text { Cgallons } & @ & \$ 5.90 \text { per gallon } \\\text { Direct labor } & 45,500 \text { hours } & @ & \$ 9.75 \text { per hour }\end{array}$

The direct material usage variance was:

• A) $12,000 unfavorable.
• B) $12,000 favorable.
• C) $11,800 unfavorable.
• D) $11,800 favorable.

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