Reference: 11-07
the Following Materials Standards Have Been Established for a Particular

Reference: 11-07
The following materials standards have been established for a particular product:
Standard quantity per unit of output: 4.4 grams
Standard price: $13.20 per gram
The following data pertain to operations concerning the product for the last month: Actual materials purchased: 4,800 grams
Actual cost of materials purchased: $62,880
Actual materials used in production: 4,300 grams
Actual output: 700 units
- $$\begin{array} { | l | l | l | } \hline &\begin{array} {l } \text {vartable }\\\text { overhead}\\ \text {spending }\\ \text {vortance }\\\end{array}&\begin{array} {l } \text {fixed }\\\text { overhead}\\ \text {spending }\\ \text {vortance }\\\end{array}\\\hline \text { A } & \text { No } & \text { No } \\\hline B & \text { No } & \text { Yes } \\\hline \text { C } & \text { Yes } & \text { No } \\\hline \text { D } & \text { Yes } & \text { Yes } \\\hline\end{array}$$

A) Choice A.
B) Choice B.
C) Choice C.
D) Choice D.