During September, 40,000 units of product were produced. The standard quantity of material allowed per unit was four kilograms at a standard cost of $6.00 per kilogram. If there was a quantity variance of $30,000 for April, the actual quantity of materials used must be

Select one:

41,250 kilograms.

38,750 kilograms.

165,000 kilograms.

155,000 kilograms.

Which of the following costs is NOT relevant to a make-or-buy decision?

Select one:

$10,000 of used to manufacture the parts.

$30,000 of depreciation on the equipment used to manufacture the parts.

The supervisor's salary of $25,000, which would be avoided if the part is purchased from an outside supplier.

$15,000 in rent from leasing the production space to another company if the part is purchased from an outside supplier.