The Standard Unit Cost Is Used in the Calculation of Which

question 97

Multiple Choice

The standard unit cost is used in the calculation of which of the following variances? (CPA adapted) $\begin{array}{|c|cc|} \hline& \begin{array}{c}\text { Materials Price } \\\text { Variance }\end{array} & \begin{array}{c}\text { Materials Usage } \\\text { Variance }\end{array} \\\text { A. } & \text { No } & \text { No } \\\hline \text { B. } & \text { No } & \text { Yes } \\\hline \text { C. } & \text { Yes } & \text { No } \\\hline \text { D. } & \text { Yes } & \text { Yes } \\\hline\end{array}$

• A) Option A
• B) Option B
• C) Option C
• D) Option D

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Definitions:

Human Behavior

The range of actions and mannerisms exhibited by humans in conjunction with their environment, influenced by culture, attitudes, emotions, and values.

Gestalt

A theory in psychology that proposes objects are recognized in their entirety before being perceived through their individual parts, emphasizing the whole of anything is greater than its parts.

Humanism

A philosophical and ethical stance that emphasizes the value and agency of human beings, individually and collectively, often considering human needs, interests, and dignity foremost.

Functionalism

A psychological philosophy that considers mental life and behavior in terms of active adaptation to the person's environment.