The Standard Costs and Actual Costs for Direct Materials for the Manufacture

question 52

Multiple Choice

The standard costs and actual costs for direct materials for the manufacture of 3,000 actual units of product are as follows: The amount of direct materials price variance is:

• A) $2,250 unfavorable
• B) $1,950 favorable
• C) $1,875 favorable
• D) $1,950 unfavorable

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Definitions:

π Molecular Orbitals

Orbitals formed by the overlap of p-orbitals across adjacent atoms, involved in pi bonding, crucial for the understanding of conjugated systems.

Occupied π Molecular Orbitals

π molecular orbitals that contain electrons; they are involved in bonding between atoms and are crucial for understanding the reactivity of molecules.

Cyclobutadiene

A highly unstable, conjugated diene with the molecular formula C4H4, characterized by a square planar structure that challenges classical bonding theories.

[4]annulene

A cyclic compound made up of four conjugated carbon atoms, known for its planar structure and aromatic behavior despite having 4 π-electrons, which does not follow Huckel's rule for aromatic stability.