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Regal Dog Food Company's Standard Quantity of Direct Materials Is

Question 52

Multiple Choice

Regal Dog Food Company's standard quantity of direct materials is fifty pounds for each bag of premium dog food that it manufactures; the standard price is $.50 per pound. During the most
recent month, Regal manufactured 1,200 bags of premium dog food; the direct materials efficiency
variance for the month was $3,000 unfavorable. How many pounds of direct materials were used
during the month?


A) 60,000
B) 66,000
C) 54,000
D) 63,000

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