Pardoe Inc

question 119

Multiple Choice

Pardoe Inc., manufactures a single product in which variable manufacturing overhead is assigned on the basis of standard direct labor-hours. The company uses a standard cost system and has established the following standards for one unit of product: During March, the following activity was recorded by the company: • The company produced 3,000 units during the month.
• A total of 8,000 pounds of material were purchased at a cost of $23,000.
• There was no beginning inventory of materials on hand to start the month; at the end of the month, 2,000 pounds of material remained in the warehouse.
• During March, 1,600 direct labor-hours were worked at a rate of $6.50 per hour.
• Variable manufacturing overhead costs during March totaled $1,800.
The direct materials purchases variance is computed when the materials are purchased.
The materials quantity variance for March is:

• A)$4,500 F
• B)$10,500 F
• C)$10,500 U
• D)$4,500 U

---

Definitions:

Conjunctivas

The mucous membranes that cover the front surface of the eyeball and the inner surface of the eyelids, acting as a protective barrier.

Extrinsic Eye Muscles

The six muscles located outside the eyeball that control the movements of the eye and the orientation of the eyelids.

Cornea

The transparent front part of the eye that covers the iris, pupil, and anterior chamber, providing most of the eye's optical power.

Lens

A piece of glass or other transparent material shaped to concentrate or disperse light rays, used in glasses, cameras, and various optical instruments.