Reference: 21_02
Kermit Enterprises Has Collected the Following Data on One

question 144

Multiple Choice

Reference: 21_02
Kermit Enterprises has collected the following data on one of its products:
$\begin{array}{ll}\text { Direct materials standard (4 lbs. @ \$1/lb.) } & \$ 4 \text { per finished unit } \\\text { Total direct materials cost variance-unfavorable } & \$ 7,500 \\\text { Actual direct materials used } & 150,000 \mathrm{lbs} . \\\text { Actual finished units produced } & 30,000 \text { units }\end{array}$
-The direct materials price variance is:

• A) $30,000 favorable
• B) $30,000 unfavorable
• C) $22,500 favorable
• D) $37,500 unfavorable
• E) $37,500 favorable

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Definitions:

Phonological Processing

The ability of an individual to recognize and manipulate sounds in speech, including the segmentation of sounds and blending them into words, crucial for reading and language development.

Mainstreaming

Placing children with disabilities in classrooms of children without disabilities. Today, most students with mild disabilities spend at least part of their school day in regular classrooms. The goals of mainstreaming include providing broader educational opportunities for students with disabilities and fostering interactions with children without disabilities.

Myopia

A common vision condition, also known as nearsightedness, where distant objects appear blurry while close objects can be seen clearly, due to the shape of the eye.

Mainstreaming

The practice of placing children with special education needs in regular classrooms for at least part of the day.