The Fellowes Company Has Developed Standards for Direct Labor What Is the Direct Labor Rate Variance for June?
A)

question 112

Multiple Choice

The Fellowes Company has developed standards for direct labor. During June, 75 units were scheduled and 100 were produced. Data related to direct labor are:
$$\begin{array} { l c } \text { Standard hours allowed } & \text { 3hours per unit } \\\text { Standard wages allowed } & \$ 4.00 \text { per hour } \\\text { Actual direct labor } & 31 \text { hours (total cost } \$ 1,209 ) \end{array}$$
What is the direct labor rate variance for June?

• A) $30 unfavorable.
• B) $31 favorable.
• C) $31 unfavorable.
• D) $30 favorable.

---

Definitions:

Variety of Flavors

The range or assortment of distinct tastes available in food or drink, contributed by ingredients and preparation methods.

Cultural Influences

The impact of culture on an individual's beliefs, behaviors, and understanding of the world.

Self-Efficacy

The belief in one's abilities to succeed in specific situations or accomplish a task.

Need to Belong

A fundamental human motivation to form and maintain positive, stable interpersonal relationships with others.