Longview Hospital Performs Blood Tests in Its Laboratory

question 82

Multiple Choice

Longview Hospital performs blood tests in its laboratory. The following standards have been set for each blood test performed:


During May, the laboratory performed 1,500 blood tests. On May 1 there were no direct materials (plates) on hand; after a plate is used for a blood test it is discarded. Variable overhead is assigned to blood tests on the basis of standard direct labor-hours. The following events occurred during May:

• 3,600 plates were purchased for $9,540
• 3,200 plates were used for blood tests
• 340 actual direct labor-hours were worked at a cost of $5,550

The direct materials purchases variance is computed when the materials are purchased.

-The materials quantity variance for May is:

• A)$1,650 F
• B)$1,650 U
• C)$550 U
• D)$720 F

---

Definitions:

Compound Criterion

A combination of multiple criteria used to filter or evaluate data in databases and software applications.

Start Date

The specific day on which an event begins or is scheduled to begin.

Caption

A brief description or title for an image, graph, chart, or illustration, often providing contextual or explanatory information.

Query Results

The output generated after executing a database query, typically displayed in a structured format such as a table.