Biery Corporation Makes a Product with the Following Standard Costs

question 133

Multiple Choice

Biery Corporation makes a product with the following standard costs:

The company produced 4,100 units in April using 5,380 liters of direct material and 2,610 direct labor-hours. During the month, the company purchased 6,000 liters of the direct material at $5.80 per liter. The actual direct labor rate was $19.80 per hour and the actual variable overhead rate was $2.90 per hour.

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.


-The materials quantity variance for April is:

• A)$290 F
• B)$290 U
• C)$300 F
• D)$300 U

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Definitions:

Hippocampus

A region of the brain integral to memory formation, spatial navigation, and the processing of emotional responses.

False Memory Syndrome

A condition in which a person's identity and relationships are affected by strongly believed but false memories.

Directed Forgetting

A procedure where subjects are instructed to forget some information but not other information

Mnemonics

memory aids, especially those techniques that use vivid imagery and organizational strategies to enhance the recall of information.