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The following data relate to product no. 89 of Des Moines Corporation:
Direct material standard: 3 square feet at $2.50 per square foot
Direct material purchased: 30,000 square feet at $2.60 per square foot
Direct material consumed: 29,200 square feet
Manufacturing activity: 9,600 units completed
Assume that the company computes variances at the earliest point in time.
The direct-material price variance is:
Judgemental Role
A position within a decision-making process where evaluation, assessment, and determination based on evidence or insight are required.
Subordinate
An employee or team member who reports to a supervisor or someone in a higher position within the organization's hierarchy.
Counselling Role
The responsibility dedicated to offering guidance, support, and advice to help individuals navigate personal or professional challenges.
Manager
A professional responsible for planning, directing, and overseeing the operations and employees within a section of an organization.
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