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Oxford company has a material standard of 2.1 pounds per unit of output. Each po

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Question

Oxford company has a material standard of 2.1 pounds per unit of output. Each pound has a standard price of $18 per pound....

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Hon Oxford ? 21.) Ja ? 1.M me O ezto.mheducation.c Most Visited my.utrgv.edu ALGEBRA Login Search every ACCOUNTIN Exam ? Insiructions T help Question 10 (of 35) Save & ExtSubmit Time remaining: 1:35:22 10. Oxford Co. has a material standard of 21 pounds per unit of output Each pound has a standard price of $18 per pound. During February, Oxford Co. pald $57.900 for 4,870 pounds, which were used to produce 2.430 units. What is the direct materials q vanance? (Do not round your intermediate calculations.) antty O $4194 favorable O $8.820 favorable O $1120 unfavorable $9,580 unfavorable Macro II Sc2 1080 30 29... Chapter 10 test banko... Study Notes

Explanation / Answer

Answer) A . $4,194 Favorable

Explanation :

Direct Material Quantity Variance = (Standard Quantity Allowed - Actual Quantity used ) * Standard Price per unit

= [(2,430 units * 2.1 pounds) - 4,870 pounds] * $18 per pound

= 233 pounds* $18 per pound = $4,194 Favorable

Note : Since  actual quantity used  is less than standard quantity allowed , the resultant direct material quantity variance is favorable.

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