[The Following Information Applies to the Questions Displayed Below

question 102

Multiple Choice

[The following information applies to the questions displayed below.]
Maple Company's flexible budget,based upon the number of equivalent units produced,called for the use of 5,000 square yards of fabric at a standard cost of $2.45 per square yard.The Production Department actually used 5,200 square yards costing $2.35 per square yard during June.
-The materials quantity variance for Maple Company for June is:

• A)$990 favorable.
• B)$520 unfavorable.
• C)$490 unfavorable.
• D)$520 favorable.

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Definitions:

Duration Driver

A measure of the amount of time required to perform an activity.

Manufacturing Overhead Cost

All indirect costs associated with the production process, including but not limited to utilities, maintenance, and factory equipment depreciation.

Low Volume Products

Products that are manufactured or sold in relatively small quantities compared to other products in the company's portfolio.

High Volume Products

Products that are produced or sold in large quantities, often benefiting from economies of scale.