Devon company has collected the following data for one of its products:

direct materials standard (4 pounds @ $1/lb.) $4 per unit
direct materials flexible budget variance-unfavorable $15,000
actual direct materials used 103,000 pounds
actual units produced 22,000 units

what is the direct materials efficiency variance?

$60,000 U

Explanation:

Given:

Direct materials standard  (4 pounds @ $1/lb.) = $4 per unit

Direct materials flexible budget variance-unfavorable = $15,000

Actual direct materials used = 103,000 pounds

Actual units produced = 22,000 units

Now,

Direct materials efficiency variance

= (Actual material - Standard material ) × Standard price

= ( 103,000 - 22,000 × 4 ) × $4

= 15,000 × $4

= $60,000 U

rational decision making is a multi-step process for making choices between alternatives. the process of rational decision making favors logic, objectivity, and analysis over subjectivity and insight. the word “rational” in this context does not mean sane or clear-headed as it does in the colloquial sense.

hope this

b. condominum i think