Direct materials debited to work in process inventory

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Reference no: EM133234914

Integrity Company uses standard costing for each specialized product. The following information is available:

Standards:

Material- 3.0 feet per unit @ P42.00 per foot

Labor- 2.5 hours per unit @ P75.00 per hour

Actual:

Production- 2,750 units produced during the month

Material- 8,700 feet used; 9,000 feet purchased @ P45.00 per foot

Labor- 7,000 direct labor hours @ P79.00 per hour

1. How much is the materials usage variance?

A. P18,900 F

B. P12,600 U

C. P12,600 F

D. P18,900 U

2. How much is the amount of direct materials debited to Work in Process Inventory?

A. P405,000

B. P391,500

C. P365,400

D. P346,500

Reference no: EM133234914

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