a. 7,200 unfavorable b. 3,600 favorable c. 3,600 unfavorable d. 10,800 unfavorable

Question 29: A company that is seeking to increase ROI should attempt to decrease:

a. margin b.average operating assets c. contribution margin d. sales

The following materials standards have been established for a particular product: Standard quantity per unit of output 2 grams Standard price $18.00 per gram The following data pertain to actual operations concerning the product for the last month: Actual cost of materials purchased $20 per gram 5,400 grams Actual materials used in production Actual output 2.800 units Select the materials quantity variance