Roses, Incorporated made a batch of flower arrangements that were sold to grocery stores for Valentine's Day. The standard and actual costs of the roses used in each arrangement are as follows: Standard Actual
No of roses per arrangement 6 6.1
Price per rose .60 .58
A. The company made and sold 1,000 of the Valentine's Day arrangement. Based on this informaton the materials price variance was:.
a. $122 favorable.
b. $122 unfavorable.
c. $60 favorable.
d. $60 unfavorable.
B Based on this informaton the materials usage variance was:.
a. $122 favorable.
b. $122 unfavorable.
c. $ 60 favorable.
d. $60 unfavorable.

b. $122 unfavorable.

d. $60 unfavorable.

Explanation:

The computation is shown below:

As we know that

Material Price Variance = (Standard price - Actual price ) × Actual quantity of Roses

where,

Actual quanity is

= 6.1 × 1,000 arrangements

= 6,100 roses

And,  

Standard price = 0.6  and Actual price = 0.58

So, the material price variance is

= ($0.6 - $0.58 ) × 6,100 roses

= $122 Favorable

2, Now the material usage variance is

Material usage variance = (Standard Quantity - Actual Quantity)  Standard price per rose

= ($6 × 1,000 - 6,100) × 0.6

= $60 Unfavorable

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in 2001, dell computer became the world’s largest personal computer vendor, continuing to

gain market share and post profits in an industry struggling with slumping sales and billions of

dollars in losses. dell sells 90% of its pcs directly to the final customer, largely bypassing the

reseller channel that accounts for most of the world’s pc sales. this direct customer relationship

is the key to dell’s business model, and provides distinct advantages over the indirect sales

model. dell’s direct relationship with the customer allows it to tailor its offerings to customer

needs, offer add-on products and services, and use the internet to offer a variety of customer

services. in addition, dell’s pcs are built to customers’ specifications upon receipt of an order,

giving dell additional advantages over indirect pc vendors who must try to forecast demand and

ship products based on those forecasts. dell’s direct sales and build-to-order model has achieved

superior performance in the pc industry in terms of inventory turnover, reduced overhead, cash

conversion, and return on investment (kraemer, et al., 2000).

explanation: