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NEW QUESTION 38 Throughout June. Carroll Company purchased 75,000 pounds of raw materials at a cost of $303,750 and used 60 000 pounds of these purchases in production Carroll's standards indicated that each unit of finished goods requires three pounds of material at a cost of $4 per pound Although Carroll had budgeted for 22,000 units of finished goods to be produced during June, only 19,800 units were actually made. The raw material price variance for June that would be most relevant when examining deviations from standard is

• A. $3,300 Unfavorable
• B. $3,000 Unfavorable
• C. $3,750 Unfavorable
• D. $2,970 Unfavorable

Answer: C   NEW QUESTION 39 Two examples or measures that could appear in the Learning and Growth section of a balanced scorecard are

• A. employee promotion rate and number of environmental incidents
• B. employee turnover rate and employee training hours
• C. number of employee suggestions and finished products per day per employee
• D. employee training hours and product defect rates

Answer: B   NEW QUESTION 40 Which one of the following statements best defines data governance?

• A. A framework used to oversee the availability, usability and integrity of data
• B. Procedures implemented by the board of directors to manage data.
• C. The corporate records retention policy setting out the contents of the system data records
• D. The company's framework for supervising and managing the IT function

Answer: D   NEW QUESTION 41 ......