The Standard Materials Cost to Produce 1 Unit of Product

question 155

Multiple Choice

The standard materials cost to produce 1 unit of Product M is 6 pounds of material at a standard price of $50 per pound. In manufacturing 8,000 units, 47,000 pounds of material were used at a cost of $51 per pound. What is the total direct materials cost variance?

• A) $48,000 unfavorable.
• B) $51,000 favorable.
• C) $51,000 unfavorable.
• D) $3,000 favorable.
• E) $3,000 unfavorable.

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Definitions:

Counterconditioning Techniques

Methods used in behavioral therapy to reduce unwanted behaviors by associating them with positive stimuli.

Mary Cover Jones

An early psychologist known for her work in desensitization and conditioning, often considered the "mother of behavior therapy."

Behavioral Psychologist

A professional in psychology who focuses on understanding and modifying behavior through learning theory and behavior analysis.

Behavior Therapy

A form of psychotherapy that aims to change undesirable behaviors through conditioning techniques.