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Payrolta e m pero fotofourcheurt. Fren ntre top hour How much may 21 of wages en wag 10 D) $16.00 AJ 19.40 or the following a sample of a demar . Which of the following C) 95 per paret c acy standard director hours per unit erect bor hour D 41 What does a cost variance measure? Al the change in costs over time the volume discount companies receive wea ring direct materials in large quantities the difference between the cost the company pays and the cost its competitors pay D) how well the business keeps unit costs of material and labor inputs within standards ) 44) Aquatic Marine Stores Company manufactures special metallic materials and decorative fittings for Ruxury yachts that require highly skilled by Aguaticus standard costs to prepare its flexible budget. For the first quarter of the year, direct materials and direct labor standards for one of the popular products were as follows: Direct materials: 4 pounds per unit: 56 per pound Direct labor: 2 hours per unit: $17 per hour During the first quarter, Aquatic produced 4000 units of this product. Actual direct materials and direct labor costs were $65,000 and $329,000, respectively For the purpose of preparing the flexible budget, calculate the total standard direct materials costat a production volume of 4000 units. A) $65,000 B) 596,000 C) $24,000 D) $16.000 45) Which of the following will result in an unfavorable direct materials efficiency variance? A) the actual cost per unit of direct materials exceeds the standard cost of direct materials B) the actual quantity of direct materials used per unit is less than the standard quantity of direct materials allowed per unit C) the actual quantity of direct materials used per unit exceeds the standard quantity of direct materials allowed per unit D) the actual cost per unit of direct materials is less than the standard cost per unit of direct materials 6) Devon Company has collected the following data for one of its products: Direct materials standard (3 pounds $1/lb.) Direct materials flexible budget variance-unfavorable $3 per unit $15,500 101,000 pounds 18,000 units Actual direct materials used Actual units produced That is the direct materials efficiency variance? A) $18,000 U B) $47,000 U C) $18,000 F D) $47,00