Cox Engineering Performs Cement Core Tests in Its Laboratory During March, the Laboratory Performed 2,000 Core Tests

question 50

Multiple Choice

Cox Engineering performs cement core tests in its laboratory. The following standards have been set for each core test performed: $\begin{array}{lcc}&\text { standard Hours or Quantity} &\text {standard price or Rate }\\\text { Direct materials } & 3.0 \text { pounds } & £ 0.75 \text { per pound } \\\text { Direct labour } & 0.4 \text { hours } & £ 12.00 \text { per hour } \\\text { Variable manufacturing overhead } &0.4 \text { hours } & £ 9.00 \text { per hour }\end{array}$

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 direct labour 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 labour hours were worked at a cost of £8,610.
Actual variable manufacturing overhead incurred was £3,200.
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The materials quantity variance for March is

• A)£900 favourable.
• B)£1,950 favourable.
• C)£1,950 unfavourable.
• D)£ 900 unfavourable.

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Definitions:

Genetic Counseling

A process that involves communicating with individuals or families about the genetic aspects of diseases, including the risk of inheriting or passing on conditions.

Genetic Heritage

The inherited genetic characteristics and traits passed down from previous generations of an individual's family.

Genetic Abnormalities

Variations or mutations in genes that can lead to disorders or diseases, affecting an individual's development or health.

Fetal Testing

Medical tests conducted during pregnancy to assess the health, development, and well-being of the fetus.