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:

Enema

A medical procedure involving the introduction of liquids into the rectum and colon via the anus, often used for cleaning or medicinal purposes.

Colonoscopy

A diagnostic procedure that allows a doctor to examine the inner lining of the large intestine (colon) for abnormalities by using a long, flexible, tubular instrument called a colonoscope.

Sigmoidoscopy

A medical procedure used to examine the lower part of the colon (sigmoid colon) using a flexible tube with a camera.

Barium Enema

A diagnostic imaging procedure where barium sulfate is introduced into the colon to enhance X-ray imaging of the large intestine.