The Standard Cost Card for a Product Shows That the Product

question 111

Multiple Choice

The standard cost card for a product shows that the product should use 4 kilograms of material B per finished unit and that the standard price of material B is $4.50 per kilogram. During April, when the budgeted production level was 1,000 units, 1,040 units were actually made. A total of 4,100 kilograms of material B were used in production and the inventories of material B were reduced by 300 kilograms during April. The total cost of material B purchased during April was $14,400. The material variances for material B during April were:

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

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Definitions:

Laparoscope

A surgical instrument used for viewing the inside of the abdominal cavity, allowing for minimally invasive procedures.

Gallbladder Surgery

A medical operation to remove the gallbladder, typically due to gallstones, inflammation, or cancer.

Tiny Telescope

A very small optical instrument designed to magnify distant objects, often for casual or specific observational purposes.

Polyp

A tumor with a pedicle, especially on mucous membranes, such as in the nose, rectum, or intestines.