Which of the following is an example of a direct materials efficiency standard?
A) $40 per direct labor hour
B) 50 square feet per unit
C) $0.95 per square foot
D) 6 direct labor hours per unit

Question

Quizplus · Accepted Answer

A direct materials efficiency standard measures the amount of direct materials needed to produce one unit of output. Option B (50 square feet per unit) is an example of this, as it establishes the amount of material required per unit of output. The other options are examples of direct labor efficiency standards (A and D) and direct materials cost standards (C).

Which of the Following Is an Example of a Direct