The standard direct materials quantity does not include allowances for
A) unavoidable waste.
B) normal spoilage.
C) unexpected spoilage.
D) all of the above are included.

Question

Quizplus · Accepted Answer

The standard direct materials quantity only includes the amount of materials that should be used to produce one unit of product. It does not include allowances for any waste or spoilage, whether it is considered normal or unexpected. Therefore, option C is the correct choice as it indicates that unexpected spoilage is not included in the standard direct materials quantity.

The Standard Direct Materials Quantity Does Not Include Allowances for