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4 ( 1 . Required information 1 points References Exercise 1 4 - 2 7 ( Static ) Direct Materials Price and Usage Variances [

4
(1.
Required information
1 points
References
Exercise 14-27(Static) Direct Materials Price and Usage Variances [LO 14-3]
[The following information applies to the questions displayed below.]
DES Company manufactures folding chairs. Direct materials include hard plastic for the seat and back and metal beams for the legs. The standard cost sheet for a single chair includes the following direct materials information:
\table[[Material,Quantity,Cost per Unit,Total Cost],[Hard plastic,2 sheets,$2.65 per sheet,$5.30
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