29 Jun Question 141. Luanna Inc. manufactures game consol
Question
141. Luanna Inc. manufactures game consoles. Some of the company’s data was misplaced. Use the following information to replace the lost data.
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The amount D is:
A. $26,920.
B. $33,720.
C. $35,620.
D. $42,450.
142. Joe Malay received the following report on the Division’s operation for the month of August: Direct labor rate variance = $25,000 unfavorable. Direct labor efficiency variance = $70,000 (?) The standard calls for 3 direct labor hours per unit of output at $28 per labor hour. The standard direct labor hours for the units manufactured is 20 percent more than the total direct labor hours actually worked in August. What were the total standard hours allowed for the units manufactured in August?
A. 10,000.
B. 12,000.
C. 12,500.
D. 15,000.
E. 15,625.
143. Joe Malay received the following report on the Division’s operation for the month of August:
Direct labor rate variance = $25,000 unfavorable. Direct labor efficiency variance = $70,000 (?) The standard calls for 3 direct labor hours per unit of output at $28 per labor hour. The standard direct labor hours for the units manufactured is 20 percent more than the total direct labor hours actually worked in August. What was the average direct labor hourly rate the Division paid in August?
A. $24.00.
B. $26.00.
C. $28.00.
D. $30.00.
E. $31.25.
144. Joe Malay received the following report on the Division’s operation for the month of August:
Direct labor rate variance = $25,000 unfavorable. Direct labor efficiency variance = $70,000 (?) The standard calls for 3 direct labor hours per unit of output at $28 per labor hour. The standard direct labor hours for the units manufactured is 20 percent more than the total direct labor hours actually worked in August. How many units of the product were produced in August?
A. 4,000.
B. 4,250.
C. 4,500.
D. 4,750.
E. 5,000.
145. Machine Builders Inc. adopted a standard cost system several years ago that it uses in conjunction with its process cost system. The per-unit standard costs for direct materials and direct labor for its single product are as follows: Materials: (4 kilograms x $10.00 per kilogram) $40.00/unit. Labor: (4 hours x $18.00 per hour) $72.00/unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for July:
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The actual direct materials purchase price per kilogram in July was:
A. $8.80.
B. $9.90.
C. $10.00.
D. $10.10.
E. $11.80.
146. Machine Builders Inc. adopted a standard cost system several years ago that it uses in conjunction with its process cost system. The per-unit standard costs for direct materials and direct labor for its single product are as follows: Materials: 4 kilograms/unit x $10.00 per kilogram = $40.00/unit; labor: 4 hours/unit x $18.00 per hour = $72.00/unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for July:
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The actual total cost of direct materials used in production during July was:
A. $282,150.
B. $287,850.
C. $297,000.
D. $300,000.
E. $303,000.
147. Machine Builders Inc. adopted a standard cost system several years ago that it uses in conjunction with its process cost system. The per-unit standard costs for direct materials and direct labor for its single product are as follows: materials: 4 kilograms/unit x $10.00 per kilogram = $40.00/unit; labor: 4 hours/unit x $18.00 per hour = $72.00/unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for July:
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The direct materials usage variance for July was:
A. $3,000 favorable.
B. $43,000 favorable.
C. $12,000 unfavorable.
D. $15,000 unfavorable.
148. Machine Builders Inc. adopted a standard cost system several years ago that it uses in conjunction with its process cost system. The per-unit standard costs for direct materials and direct labor for its single product are as follows: Materials: 4 kilograms/unit x $10.00 per kilogram = $40.00/unit; labor: 4 hours/unit x $18.00 per hour = $72.00/unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for July:
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