The Clamen Company makes table lamps, for which the following standards have been developed:
During October, production of 100 lamps was expected, but 110 lamps were actually completed.
Direct materials purchased and used were 2,100 pounds at an actual price of $2.20 per pound.
Direct labour cost for the month was $5,310, and the actual pay per hour was $9.00.
-The direct-material usage variance for October is
A) $220 unfavourable.
B) $220 favourable.
C) $200 unfavourable.
D) $200 favourable.

Question

The Clamen Company makes table lamps, for which the following standards have been developed:
  During October, production of 100 lamps was expected, but 110 lamps were actually completed.
Direct materials purchased and used were 2,100 pounds at an actual price of $2.20 per pound.
Direct labour cost for the month was $5,310, and the actual pay per hour was $9.00.
-The direct-material usage variance for October is
A) $220 unfavourable. 
B) $220 favourable. 
C) $200 unfavourable. 
D) $200 favourable.

Quizplus · Accepted Answer

The Answer of The Clamen Company makes table lamps, for which the following standards have been developed:
  During October, production of 100 lamps was expected, but 110 lamps were actually completed.
Direct materials purchased and used were 2,100 pounds at an actual price of $2.20 per pound.
Direct labour cost for the month was $5,310, and the actual pay per hour was $9.00.
-The direct-material usage variance for October is
A) $220 unfavourable. 
B) $220 favourable. 
C) $200 unfavourable. 
D) $200 favourable.

The Clamen Company Makes Table Lamps, for Which the Following