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Jackson Industries has collected the following data for one of its products. Dir

ID: 2476790 • Letter: J

Question

Jackson Industries has collected the following data for one of its products.

Direct materials standard (6 pounds per unit @ $0.55/lb.)

$3.30 per finished good

Direct materials flexible budget variance-unfavorable

$12,000

Actual direct materials used

35,000 pounds

Actual finished goods produced

26,000 units


What is the total actual cost of the direct materials used?

Direct materials standard (6 pounds per unit @ $0.55/lb.)

$3.30 per finished good

Direct materials flexible budget variance-unfavorable

$12,000

Actual direct materials used

35,000 pounds

Actual finished goods produced

26,000 units

Explanation / Answer

Find the actual cost of the Direct Materials Used (AQU) per pound as follows:

26,000 units × $3.30 per unit = $85,800

Material budget variance = $12,000

Total cost = $97,800

The actual cost of the Direct Materials Used (AQU) per pound = $97,800 / 35,000 pounds = 2.79