A Company Uses the Following Standard Costs to Produce a Single

question 88

Multiple Choice

A company uses the following standard costs to produce a single unit of output. During the latest month, the company purchased and used 58,000 pounds of direct materials at a price of $1.00 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $56,350 based on 4,900 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $15,000 and fixed manufacturing overhead incurred was $10,400. Based on this information, the direct materials quantity variance for the month was:

• A) $1,800 favorable
• B) $5,800 unfavorable
• C) $5,800 favorable
• D) $1,800 unfavorable
• E) $1,000 favorable

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Definitions:

Racial Disparities

Differences in treatment or outcomes across different races, often reflecting systemic inequalities in areas like health, justice, education, and employment.

Occupational Distributions

The spread or arrangement of jobs across different industries, locations, or levels of skill and responsibility.

Career Development Theories

Theories that provide frameworks for understanding how individuals develop their career paths over time.

Career Counseling Theories

A set of principles and practices aimed at helping individuals understand their abilities, interests, and challenges to make informed career choices and transitions.