Whitman Has a Direct Labor Standard of 2 Hours Per

question 38

Multiple Choice

Whitman has a direct labor standard of 2 hours per unit of output.Each employee has a standard wage rate of $22.50 per hour.During July,Whitman paid $94,750 to employees for 4,445 hours worked.2,350 units were produced during July.What is the direct labor efficiency variance?

• A)$11,000.00 favorable
• B)$5,737.50 favorable
• C)$5,262.50 favorable
• D)$5,262.50 unfavorable

---

Definitions:

User Account Icon

A graphical representation or avatar for a user's digital profile or account on a software platform or operating system.

Taskbar

A bar displayed on the screen of a computer's operating system that provides quick access to open applications, system notifications, the clock, and other utilities.

Administrator User

Administrator User refers to an individual who has been granted administrative rights on a computer or network, enabling them to make system-wide changes, install software, and manage other user accounts.

Safe Mode

A diagnostic mode of a computer operating system intended for troubleshooting that loads only the most essential files and drivers.