Figure 9-4 San Francisco Corporation Uses Two Materials in the Production of Production

question 31

Multiple Choice

Figure 9-4
San Francisco Corporation uses two materials in the production of its product. The materials, X and Y, have the following standards:
During April, the following actual production information was provided:
Material Actual Mix
X 30,000 units
Y 20,000 units
Yield 36,000 units
-Refer to Figure 9-4. What is the materials usage variance?

• A) $18,000 (
• B) $ 8,000 (
• C) $ 8,000 (
• D) $10,000 (

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Definitions:

Part-Time Workers

Employees who work less than the full-time hours defined by their employer, often with a varying schedule.

Accounts

Records relating to all financial transactions of an entity, which are used to prepare financial statements.

Insurance

A financial product sold by insurance companies to safeguard against the risk of financial losses, both big and small, that may result from damage to the insured or their property, or from liability for damage or injury caused to a third party.

Free Cash Flow

The amount of cash generated by a business after accounting for operating expenses and capital expenditures.