Pardee, Inc The Actual Direct Materials Price Paid Per Unit Was:
A)

Multiple Choice

Pardee, Inc. completed operations for the week and the accountant was preparing to make journal entries necessary to prepare a set of interim financial statements. Unfortunately, he discovered some of the data concerning direct materials had been lost. He was able to find the following: $$\begin{array} { l c } \text { Efficiency variance } & \$ 4,500 \text { Unfavourable } \\\text { Standard price } & \$ 10 \text { per unit } \\\text { Actual units purchased } & 9,000 \\\text { Inventory decrease } & 1,000 \text { units } \\\text { Budget variance } & \$ 900 \text { Favourable }\end{array}$$ The actual direct materials price paid per unit was:

A) $9.60
B) $9.40
C) $10.00
D) $10.60