The Following Information Summarizes the Standard Cost for Producing One

question 64

Multiple Choice

The following information summarizes the standard cost for producing one metal tennis racket frame at Spaulding Industries.In addition,the variances for one month's production are given.Assume that all inventory accounts have zero balances at the beginning of the month. $$\begin{array}{l}\begin{array} { | l | l | } \hline\text { Variances: }\\\hline \text { Material price } & 244.75 \text { unfavorable } \\\hline \text { Material quantity } & 500.00 \text { unfavorable } \\\hline \text { Labor rate } & 520.00 \text { favorable } \\\hline \text { Labor efficiency } & 2,080.00 \text { unfavorable } \\\hline\end{array}\end{array}$$ What was the actual quantity of materials used during the month?

• A) 2,156.
• B) 2,100.
• C) 2,225.
• D) 1,975.

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Definitions:

Lactate

A compound produced during the anaerobic metabolism of glucose and used in the body as a source of energy.

Cross-bridge

The connection formed between the actin filament and the myosin head during muscle contraction.

Myosin Heads

Protrusions on myosin filaments in muscle cells that bind to actin filaments to generate muscle contraction.

Actin Molecules

Protein filaments that are part of the cytoskeleton in all eukaryotic cells, playing key roles in cell movement and shape.