Delaware Corp

question 31

Multiple Choice

Delaware Corp.prepared a master budget that included $21,360 for direct materials,$33,600 for direct labor,$18,000 for variable overhead,and $46,440 for fixed overhead.Delaware Corp.planned to sell 4,000 units during the period,but actually sold 4,300 units.What would Delaware's direct labor cost be if it used a flexible budget for the period based on actual sales?

• A)$14,448
• B)$31,256
• C)$33,600
• D)$36,120

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Definitions:

Observable Behavior

Actions or reactions of an individual that can be directly noticed and measured by others, excluding internal processes not visible externally.

Future Self

The conception of oneself in the future, encompassing hopes, fears, goals, and potential changes over time.

Self-control

The skill to control emotions, thinking, and conduct in scenarios involving temptations and instinctive urges.

Alignment

The act of adjusting or arranging elements in a straight line or in correct relative positions; in a social context, it refers to the process of aligning one's behavior or attitudes with those of a group or another individual.