Hardigree Corporation Makes a Product That Has the Following Direct

question 242

Multiple Choice

Hardigree Corporation makes a product that has the following direct labor standards: In May the company's budgeted production was 8,900 units, but the actual production was 8,800 units. The company used 2,820 direct labor-hours to produce this output. The actual direct labor cost was $70,218.
The labor efficiency variance for May is:

• A) $4,482 U
• B) $4,482 F
• C) $4,140 U
• D) $4,140 F

Understand the basics of horizontal analysis for comparing financial data over time.

Match transactions to their respective journals based on the nature of the transaction.

Understand the role of subsidiary ledgers in accounting.

Learn the process and significance of adjustments in accounting.

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