Roberts Company Uses a Standard Costing System Roberts Company Reports Its Material Price Variances at the Time

Multiple Choice

Roberts Company uses a standard costing system.The following information pertains to direct materials for the month of July: $\begin{array}{lr}\text { Standard price per kg } & \$ 18.00 \\\text { Actual purchase price per kg } & \$ 16.50 \\\text { Quantity purchased } & 3,100 \mathrm{~kg} \\\text { Quantity used } & 2,950 \mathrm{~kg} \\\text { Standard quantity allowed for actual output } & 3,000 \mathrm{~kg} \\\text { Actual output } & 1,000 \text { units }\end{array}$ 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) 3.00 kg
B) 3.10 kg
C) 3.25 kg
D) 3.50 kg