Billy Bob Subs Has the Following Standard Cost to Produce

question 20

Multiple Choice

Billy Bob Subs has the following standard cost to produce a king size party sub sandwich.
Direct materials = 4 pounds @ $3.00 per pound = $12.00 per sub
Direct labor = 1/2 hour @ $8.00 per hour = $4.00 per sub
During December, the company produced 1,000 party subs, bought 4,300 pounds and used 4,100 pounds of meat at $3.20 per pound, and used 490 hours of labor at a total cost of $4,018.How much is the direct labor rate variance?

• A)$98 unfavorable
• B)$18 unfavorable
• C)$80 favorable
• D)$178 unfavorable

---

Definitions:

Blood Pressure

The force exerted by circulating blood on the walls of the blood vessels, a critical indicator of cardiovascular health.

Blood Flow

The continuous circulation of blood in the cardiovascular system, delivering nutrients and oxygen to cells and removing waste products.

Resistance

The ability of an organism, material, or system to withstand or ward off a particular condition, substance, or force.

Cardiac Output

The volume of blood pumped by the left ventricle into the aorta in 1 minute.