Swan Company Has a Direct Labor Standard of 15 Hours

question 15

Multiple Choice

Swan Company has a direct labor standard of 15 hours per unit of output. Each employee has a standard wage rate of $14 per hour. During March, employees worked 13,100 hours. The direct labor rate variance was $9,170 favorable, the direct labor efficiency variance was $15,400 unfavorable. How many units were produced?

• A) 873 units
• B) 655 units
• C) 1,100 units
• D) 800 units

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Definitions:

Keystone Species

A species whose presence in an ecosystem largely determines the species composition and functioning of that ecosystem.

Poison Arrow Frogs

A group of brightly colored frogs that are known for their powerful toxins, which indigenous people have used on the tips of arrows or darts for hunting.

Fruit-Eating Bats

Bats that primarily consume fruits or nectar from flowers, playing critical roles in ecosystem dynamics such as pollination and seed dispersal.

Ecotone

The transition zone where two communities meet and intergrade.