Rowing Company Has Developed the Following Standards for One of Its

question 116

Multiple Choice

Rowing Company has developed the following standards for one of its products: Direct materials: 7 pounds × $8 per pound
Direct labor: 2 hours × $12.50 per hour
Variable manufacturing overhead: 2.5 hours × $7 per hour
The following activity occurred during the month of March:
Materials purchased: 5,000 pounds costing $42,500
Materials used: 3,600 pounds
Units produced: 500 units
Direct labor: 1,150 hours at $11.80/hour
Actual variable manufacturing overhead: $7,500
The company records materials price variances at the time of purchase.
The variable standard cost per unit is

• A) $81.00
• B) $91.00
• C) $98.50
• D) $42.50

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Definitions:

Didactic Perspectives

Educational approaches focused on teaching specific skills, knowledge, or morality, often through direct instruction.

Rigid Either/Or

A cognitive distortion where situations are viewed in a binary manner, without acknowledging a spectrum of possibilities or nuances.

Linked To Suicide

Refers to factors or conditions that have a direct or indirect association with increasing the risk of suicide.

Guilt

An emotional state that occurs when a person believes or perceives they have done something wrong or failed to do something right.