In Command Ltd Completed Operations for the Week and the Accountant

In Command Ltd completed operations for the week and the accountant was preparing to make journal entries necessary to prepare a set of interim financial statements. Unfortunately, he discovered some of the data concerning direct materials had been lost. He was able to find the following: $$\begin{array} { l l } \text { Efficiency variance } & \$ 9,000 \text { Unfavourable } \\\text { Stardard price } & \$ 10 \text { per unit } \\\text { Actual units purchased } & 18,000 \\\text { Inventory decrease } & 1,000 \text { units } \\\text { Budget variarice } & \$ 1,800 \text { Favourable }\end{array}$$ The standard quantity of direct materials allowed for the month was:

A) 17,100
B) 9,000
C) 17,000
D) 9,550

Correct Answer:

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