Use the following performance report for a cost center of the Dry Cat Food Division for the month ended December 31 to answer the questions below.
-Using the information provided for Dry Cat Food division,what is the direct materials variance between the actual results and the flexible budget?
A)$14 (
B)$14 (
C)$30 (
D)$30 (

Question

Use the following performance report for a cost center of the Dry Cat Food Division for the month ended December 31 to answer the questions below.  
-Using the information provided for Dry Cat Food division,what is the direct materials variance between the actual results and the flexible budget?
A)$14 (
B)$14 (
C)$30 (
D)$30 (

Quizplus · Accepted Answer

The direct materials variance is the difference between the actual direct materials cost and the flexible budget direct materials cost. The actual direct materials cost is $44, and the flexible budget direct materials cost is $30. Therefore, the direct materials variance is $44 - $30 = $14 (U).

Use the Following Performance Report for a Cost Center of the Dry