Royal Company Uses a Standard Costing System A)$850 (U)
B)$850 (F)
C)$1,950 (F)
D)$2,850 (F)

question 146

Multiple Choice

Royal Company uses a standard costing system.The following information pertains to direct materials for the month of September: Royal Company reports its material price variances at the time of purchase.What is the material usage variance for Royal Company?
$\begin{array}{lr}\text { Standard price per kilogram } & \$ 17.00 \\\text { Actual purchase price per kilogram } & \$ 16.50 \\\text { Quantity purchased } & 3,100 \mathrm{~kg} \\\text { Quantity used } & 3,950 \mathrm{~kg} \\\text { Standard quantity allowed for actual output } & 4,000 \mathrm{~kg} \\\text { Actual output } & 1,000 \text { units }\end{array}$

• A)$850 (U)
• B)$850 (F)
• C)$1,950 (F)
• D)$2,850 (F)

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