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Question 27 Which of the following is the correct journal entry to record an unfavorable direct materials price variance (DMPV)? Workin, variance debit Raw materials inventory XX Direct materials price variance XX Accounts payable XX Raw materials inventory XX Direct materials price variance XX Accounts payable XX Work-in-process inventory XX Direct materials price variance Raw materials inventory XX XX 5 points Question 28 Which of the following is the correct journal entry to record a favorable direct materials efficiency variance (DMEV)? Raw materials inventory XX Direct materials efficiency variance XX Accounts payable XX Raw materials inventory XX Direct materials efficiency variance XX Accounts payable XX Work-in-process inventory XX Direct materials efficiency XX Raw materials inventory XX 5 points Question 29 Which of the following is the correct entry to record direct labor cost when the direct labor price variance (DLPV) is favorable and the direct labor efficiency variance (DLEV) is unfavorable? Work-in-process inventory XX Direct labor efficiency variance XX Direct labor price variance XX Wages payable XX Work-in-process inventory XX Direct labor price variance XX Direct labor efficiency variance XX Wages payable XX Cost of goods sold XX Direct labor price variance XX Direct labor efficiency variance XX 5 points Question 30 Which of the following is the correct journal to close a favorable direct materials efficiency variance (DMEV) if the variance is immaterial? Direct materials efficiency variance XX Cost of goods sold XX Cost of goods sold XX Direct materials efficiency variance XX Direct materials efficiency variance XX Work-in-process inventory XX Finished goods inventory XX Cost of goods sold XX Question 20 The following budgeted information is provided: Month 1 2 3 Sales in units 15,000 22,000 18,000 Production in units 16,000 22,000 15,000 One pound of material is required for each finished unit. The inventory of materials at the end of each month should equal 20% of the following month's production needs. At the beginning of Month 1, there was 3,200 lbs. of materials on hand. Purchases of raw materials for Month 1 would be (in pounds): 25,000 lbs. 23,400 lbs. 17,200 lbs. 22,000 lbs