1- Standard cost systems enable management to determine

a. the difference between standard cost and actual cost.

b. indirect labor costs.

c. shipping and materials costs.

d. accounting fees.

2- Jake Shirt Co. used 5,300 square yards of polyester to produce 3,000 shirts. The standard quantity of material for the 3,000 shirts produced is 6,100 square yards. The standard price for direct materials is $4.00 per square yard. The entry to record the direct materials quantity variance would include a

a. debit to Direct Materials Quantity Variance for $3,200.

b. credit to Direct Materials Quantity Variance for $3,200.

c. debit to Direct Materials Quantity Variance for $12,000.

d. credit to Direct Materials Quantity Variance for $12,000.