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Kidzlane Has Direct Materials (DL) Standards of 2 Pounds Per

Question 55

Multiple Choice

Kidzlane has direct materials (DL) standards of 2 pounds per unit at $4 per pound for its most popular toy. Last month, 5,600 pounds of direct materials that actually cost $28,000 were used to produce 3,000 toy units. The direct materials (DM) efficiency variance for last month was


A) $1,600 unfavorable.
B) $1,600 favorable.
C) $5,600 unfavorable.
D) $5,600 favorable.

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