Whitman Has a Direct Labor Standard of 2 Hours Per

question 50

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 rate variance?

• A)$11,000.00 favorable
• B)$5,737.50 favorable
• C)$5,262.50 favorable
• D)$10,525.00 unfavorable

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Definitions:

American Law Institute (ALI) Rule

A legal standard used to determine insanity which includes the inability to understand the criminality of one's actions or to conform one's actions to the law due to a mental defect or disease.

M'Naghten Rule

A legal standard used to determine whether a defendant was insane at the time of committing a crime and therefore not responsible for their actions.

Durham Rule

A legal standard used to determine criminal liability in defendants claiming insanity, stating that an accused is not criminally responsible if their unlawful act was the product of mental disease or defect.

Criminality

Behavior that violates laws or involves the commission of crimes.