Roberts Company uses a standard costing system.The following information pertains to direct materials for the month of July: Roberts Company reports its material price variances at the time of purchase.
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What is the standard quantity of direct materials per unit for Roberts Company?
A) 3.50 lbs.
B) 3.25 lbs.
C) 3.10 lbs.
D) 3.00 lbs.

Question

Roberts Company uses a standard costing system.The following information pertains to direct materials for the month of July:  Roberts Company reports its material price variances at the time of purchase.
-
What is the standard quantity of direct materials per unit for Roberts Company?
A) 3.50 lbs. 
B) 3.25 lbs. 
C) 3.10 lbs. 
D) 3.00 lbs.

Quizplus · Accepted Answer

Since the standard cost of direct materials is $6.00 per pound and the standard cost of direct materials per unit is $18.00 (i.e. $6.00 x 3.00 lbs.), we can assume that the standard quantity of direct materials per unit is 3.00 lbs.

Roberts Company Uses a Standard Costing System