Polaco Corporation makes a product that has the following direct labor standards: 
In May the company produced 8,500 units using 3,220 direct labor-hours. The actual direct labor rate was $22.10 per hour.
The labor rate variance for May is:
Definitions:
Two-factor Theory
A psychological theory suggesting that emotional experiences arise from a combination of a state of physiological arousal and a cognitive interpretation of that arousal.
Cognitive Label
A cognitive label is a mental categorization of information or experiences, such as emotions or objects, that helps individuals organize and interpret their environment.
Physical Arousal
The physiological state of being alert and physically ready for action, often associated with increased heartbeat and energy.
Neck-level Spinal Cord Injuries
Injuries at the level of the cervical spine, potentially resulting in partial or complete paralysis of limbs and possibly affecting respiratory functions.
Q5: Record the following transactions into the expanded
Q7: Kal's Vegan Restaurant, with total assets of
Q50: A continuous or perpetual budget is a
Q88: A balanced scorecard consists of a report
Q98: Zanny Electronics Corporation uses a standard cost
Q106: Which of the following would result if
Q142: Chhom Corporation makes a product whose direct
Q181: Bondi Corporation makes automotive engines. For the
Q222: Geschke Corporation, which produces commercial safes, has
Q241: Neeb Corporation manufactures and sells a single