Reference: 11-10
the Following Labour Standards Have Been Established for a Particular

question 19

Multiple Choice

Reference: 11-10
The following labour standards have been established for a particular product: $$\begin{array}{l}\begin{array} { | l | l | } \hline \text { Standard labour hours per unit of output } & 7.5 \text { hours } \\\hline \text { Standard labour rate } & \$ 15.25 \text { per hour } \\\hline\end{array}\\\text { The following data pertain to operations concerning the product for the last month: }\\\begin{array} { | l | l | } \hline \text { Actual hours worked } & 9,600 \text { hours } \\\hline \text { Actual total labour cost } & \$ 144,480 \\\hline \text { Actual units of output } & 1,200 \\\hline\end{array}\end{array}$$
-What is the labour rate variance for the month?

• A)$1,920 U.
• B)$240 F.
• C)$1,920 F.
• D)$240 U.

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Definitions:

Social Anxiety Disorder

A mental health condition characterized by an intense fear or anxiety in one or more social situations, leading to significant distress and impaired ability to function in daily life.

Genetic Predisposition

Genetic predisposition indicates an increased likelihood of developing a particular disease or trait based on a person's genetic makeup.

Socially Anxious Behavior

Actions or tendencies that stem from an intense fear of being judged, negatively evaluated, or rejected in social or performance situations.

Panic Disorder

A type of anxiety disorder characterized by unexpected and repeated episodes of intense fear accompanied by physical symptoms.