When the Actual Amount of a Raw Material Used in Production

question 9

Multiple Choice

When the actual amount of a raw material used in production is greater than the standard amount allowed for the actual output,the journal entry would include:

• A) debit to Raw Materials;credit to Materials Quantity Variance.
• B) debit to Work-In-Process;credit to Materials Quantity Variance.
• C) debit to Raw Materials;debit to Materials Quantity Variance.
• D) debit to Work-In-Process;debit to Materials Quantity Variance.

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Definitions:

Skill Requirements

The specific skills and abilities an individual needs to perform a job effectively.

Industrial Engineering

The branch of engineering dealing with the optimization of complex processes or systems.

Job Enrichment

The process of making a job more rewarding, interesting, and engaging by adding more meaningful tasks and duties.

Decision-making Authority

The power or right conferred on individuals or groups to make important decisions and choices within an organization.