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

Question

Quizplus · Accepted Answer

The standard quantity allowed for the actual output of 1,000 units is 3,000 kg, which means the standard quantity of direct materials per unit is $3,000 \, \text{kg} \div 1,000 \, \text{units} = 3.00 \, \text{kg/unit}$.

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