The Heavenly Gifts Company,a Maker of Holiday Novelties,needs Your Help

Multiple Choice

The Heavenly Gifts Company,a maker of Holiday novelties,needs your help immediately.The company's accountant resigned without leaving adequate records or explanations for what she did.In reviewing the records,you find the following information for May: You find a copy of the budget which shows that materials were budgeted at $0.60/unit.You know that the materials price variance is recorded at the time of purchase and you find some handwritten notes among the accountant's work papers,which indicate the following: What was the total standard cost of direct materials allowed during May?

A) $8,260.
B) $8,400.
C) $9,440.
D) $9,600.