The Violet Company Makes Mugs for Which the Following Standards

question 136

Multiple Choice

The Violet Company makes mugs for which the following standards have been developed: $\begin{array}{cc}&\text { Standard Inputs } & \text { Standard Frice } \\&\text { Expected for Each } & \text { Expected per } \\&\text { Unit of Output } & \text { Unit of Output }\\\text { Direct materials } & 5 \text { ounces } & \$ 2 \text { per ounce } \\\text { Direct labor } & 1.5 \text { hours } & \$ 8 \text { per hour }\end{array}$ Production of 400 mugs was expected in June, but 440 mugs were actually completed. Direct materials purchased and used were 2,100 ounces at an actual price of $2.20 per ounce.Direct-labor cost for the month was $5,310, and the actual pay per hour was $9.00._____ is the direct-labor price variance for the month of June.

• A)$1,770 favorable
• B)$1,590 favorable
• C)$1,600 unfavorable
• D)$1,600 favorable

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Definitions:

Physically Dependent

A physiological state of adaptation to a substance, leading to withdrawal symptoms when that substance is no longer ingested.

Caffeine

A stimulant found in coffee, tea, chocolate, and certain soft drinks, known for its ability to increase alertness and reduce fatigue.

Shakiness

The sensation or visible sign of trembling, often resulting from anxiety, weakness, or illness.

Disinhibited

Exhibiting reduced restraint or a lack of inhibition in behavior and speech, often resulting from emotional distress, brain injury, or other conditions.