Reference: 11-06 the Alpha Company Produces Toys for National Distribution. Standards for Standards

question 23

Multiple Choice

Reference: 11-06
The Alpha Company produces toys for national distribution. Standards for a particular toy are:
Materials: 12 grams per unit at 56 per gram. Labour: 2 hours per unit at $12.75 per hour.
During the month of December, the company produced 1,000 units. Information for the month follows: Materials: 14,000 grams were purchased and used at a total cost of $7,140.
Labour: 2,500 hours worked at a total cost of $33,000.
-The labour rate variance is?

• A)$2,500 U.
• B)$2,500 F.
• C)$1,125 F.
• D)$1,125 U.

---

Definitions:

Cell Types

various forms of cells that have unique structures and functions, making up different tissues and organs in living organisms.

Plants

Organisms belonging to the kingdom Plantae that are primarily autotrophic, photosynthetic, and multicellular, commonly found on land.

Stolons

Horizontal stems or runners that grow along the ground, producing new plants at the nodes, commonly seen in strawberry plants.

Rhizomes

Underground stems that grow horizontally, producing roots and shoots at intervals to enable some plants to spread.