The following data for the Pull Company pertain to the production of 2,000 clay pigeons during October: Standard variable overhead cost was $6.00 per pound of clay. Total actual variable overhead cost was $18,200.
Standard variable overhead cost allowed for units produced was $20,000. Variable overhead efficiency variance was $740 unfavorable.
Is standard direct material amount per clay pigeon.
A) 10.00 pounds
B) 3.50 pounds
C) 6.00 pounds
D) 1.67 pound

Question

Quizplus · Accepted Answer

The standard variable overhead cost allowed for units produced is $20,000, and the standard cost per pound is $6.00. Therefore, the total pounds allowed is $20,000 / $6.00 = 3,333.33 pounds. Since 2,000 clay pigeons were produced, the standard direct material amount per clay pigeon is 3,333.33 pounds / 2,000 clay pigeons = 1.67 pounds.

The Following Data for the Pull Company Pertain to the Production