Cox Engineering Performs Cement Core Tests in Its Laboratory

question 73

Multiple Choice

Cox Engineering performs cement core tests in its laboratory. The following standards have been set for each core test performed: During March, the laboratory performed 2,000 core tests. On March 1 no direct materials (sand) were on hand. Variable manufacturing overhead is assigned to core tests on the basis of standard direct labor-hours. The following events occurred during March:

• 8,600 pounds of sand were purchased at a cost of $7,310.
• 7,200 pounds of sand were used for core tests.
• 840 actual direct labor-hours were worked at a cost of $8,610.
• Actual variable manufacturing overhead incurred was $3,200.
-The materials quantity variance for March is:

• A)$900 favorable
• B)$1,950 favorable
• C)$1,950 unfavorable
• D)$900 unfavorable

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Definitions:

Truthful

Corresponding to fact or reality; honest and accurate representation without deceit or falsification.

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A statement reflecting the belief that photographs cannot always be trusted to represent reality accurately, as they can be manipulated or taken out of context.

Cathedral

A bishop’s church. The word derives from cathedra, referring to the bishop’s chair.

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A collection of artworks created by an artist that are related by theme, style, or subject matter.