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question 106

Multiple Choice

[The following information applies to the questions displayed below.]
James Inc.'s flexible budget for June,based upon actual output,called for the use of 10,500 pounds of materials at a standard cost of $7.40 per pound.The Production Department actually used 10,700 pounds of materials costing $7.10 per pound during June.
-The journal entry to record the cost of direct materials used in June includes each of the following except:

• A)A debit to Work in Process Inventory of $77,700.
• B)A credit to Materials Price Variance of $3,210.
• C)A credit to Direct Materials Inventory of $77,700.
• D)A debit to Materials Quantity Variance of $1,480.

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Definitions:

Unconscious

The part of the mind that contains thoughts, memories, and desires that are not within personal awareness but still influence behavior.

Personality

The blend of traits and attributes that create a person's unique personality.

Freud

Sigmund Freud was an Austrian neurologist best known for developing the theories and techniques of psychoanalysis.

Psychoanalysis

A therapeutic approach and theory of mind developed by Sigmund Freud that emphasizes unconscious processes and childhood experiences in shaping behavior and personality.