Berends Corporation Makes a Product with the Following Standard Costs

question 21

Multiple Choice

Berends Corporation makes a product with the following standard costs: The company reported the following results concerning this product in April. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for April is:

• A)$8,430 U
• B)$8,430 F
• C)$7,868 U
• D)$7,868 F

---

Definitions:

Peg-word System

A mnemonic device that associates numbers with items that rhyme with or resemble the numbers to aid in memory.

Visual Encoding

The process by which visual sensory information is encoded for memory and later retrieval.

Automatic Processing

A cognitive process that requires little effort or conscious attention, typically allowing the mind to perform tasks without actively thinking about them.

Effortful Processing

The voluntary and conscious encoding of information that requires attention and effort.