The following data for a pottery company pertain to the
production of 2,000 clay pots during July.
Direct Materials (All materials purchased were used.):
Standard cost: $6.00 per kilogram of clay.
Total actual cost: $11,200.
Standard cost allowed for units produced was $12,000.
Materials efficiency variance was $240 unfavourable.
Direct Manufacturing Labour:
Standard cost is 2 pots per hour at $24.00 per hour.
Actual cost per hour was $24.50.
Actual labour was 972 hours.
What is the standard direct material amount per
pot?
a) 1.00 kilogram |
||
b) 3.00 kilograms |
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c) 2.12 kilograms |
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d) 4.00 kilograms |
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e) 1.88 kilograms |
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