Using the Standard Costs of $5 Per Pound for a 10

question 29

Multiple Choice

Using the standard costs of $5 per pound for a 10 pound bag of chocolate and the following actual cost and usage data, compute the direct materials variance. $\begin{array}{lr}\text { Direct materials purchased and used}&\text {99,000 pounds }\\\text {Price paid for direct materials }&\text { \( \$ 4.00 \) per pound}\\\text {Number of good units prochuced }&\text {9,000 units }\\\end{array}$

• A) $45,000 (F)
• B) $45,000 (U)
• C) $54,000 (F)
• D) $99,000 (F)

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Definitions:

Epidermis

The outermost layer of cells in plants and animals, providing protection against environmental factors.

Stele

The central part of the root or stem containing the tissues derived from the procambium, including xylem, phloem, and sometimes pith.

Pericycle

A layer of cells in plant roots located just inside the endodermis, capable of giving rise to lateral roots and contributing to the root's growth.

Monocots

A group of flowering plants characterized by having one seed leaf, or cotyledon, which influences the structure of their stems, leaves, and roots.