Which of the Following Statements Is Incorrect?
A) the Sales

question 99

Multiple Choice

$\begin{array}{lcc}\text { Item to Classify } &\text { Standard } &\text {Actual }\\\text { Sales volume } & 100,000 \text { units } &96,000 \text { units }\\\text { Sales price } & \$ 4 \text { per unit }&\$3.90 \text { per unit } \\\text { Material usage } & 40,000 \text { gallons } &42,000 \text { gallons }\\ \text { Labor price } & 12.50\text { per hour }&12.45 \text { per hour }\end{array}$ Which of the following statements is incorrect?

• A) The sales volume variance is unfavorable.
• B) The materials usage variance is unfavorable.
• C) The sales price variance is favorable.
• D) The labor price variance is favorable.

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Definitions:

Polypeptide

A molecule consisting of a chain of amino acids linked by peptide bonds, and is the building block of proteins.

Amino Acid Sequences

The order in which amino acids are linked together by peptide bonds in a protein or peptide.

Enzyme

Biological catalysts which accelerate chemical reactions in living organisms by lowering the activation energy.

Racemic Acid

A mixture of equal amounts of two enantiomers of an acid, making it optically inactive.