The Direct Materials Standards for the Main Product of Duchess

question 99

Multiple Choice

The direct materials standards for the main product of Duchess Company are 8 grams of direct materials per product at a cost of $3 per gram.During April,969 grams of direct materials were used to produce 120 products at a direct materials cost of $2,900.The direct materials quantity variance for April was

• A)$57 (U).
• B)$77 (U).
• C)$27 (U).
• D)$97 (F).

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Definitions:

Equality

The state or quality of being identical, equal, or equivalent in value, measure, significance, etc.

Degrees of Freedom

The number of independent values or quantities that can be assigned to a statistical distribution, minus the number of parameters estimated.

Chi-Square Distribution

A statistical distribution that represents the distribution of the sum of the squares of k independent standard normal random variables, often used in hypothesis testing.

Single Population Variance

A measure of the variance of a set of values in a single group or population.