The following data relate to product no. 89 of des moines corporation: direct material standard: 3 square feet at $2.40 per square foot direct material purchased: 29,000 square feet at $2.60 per square foot direct material consumed: 28,100 square feet manufacturing activity: 9,200 units completed. assume that the company computes variances at the earliest point in time. the direct­ material quantity variance is:

Direct material quantity variance

= (Standard quantity - Actual quantity) x Standard price

= (27,600 - 28,100) x $2.40

= $1,200(A)

Standard quantity

= 3 square feet x 9,200 units

= 27,600 square feet

Explanation:

Direct material quantity variance is the difference between standard quantity and actual quantity used multiplied by standard price.

Standard quantity is obtained by multiplying the standard quantity per unit ( 3 square feet) by actual units completed (9,200 units).

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.

answer; by looking at total product,marginal product,and changes in both after changes in inputs