Normal costing:

a.assigns direct labor to products using standard costs.

b.assigns overhead to products using budgeted costs.

c.assigns direct materials and overheads to products using standard costs.

d.assigns direct materials to products using budgeted costs.

Gamma Inc. manufactures Product X using a single raw material. The standard quantity of input for the month of February was 2,000 units of raw material for 1,000 units of Product X. The actual output for the month of February was 1,800 units. Compute the standard quantity of raw material for actual output (SQ) of Product X.

a.1,800 units

b.2,000 units

c.400 units

d.3,600 units