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Reference: 11-01
Bryan Company Employs a Standard Cost System in Which

question 47

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Reference: 11-01
Bryan Company employs a standard cost system in which direct materials inventory is carried at standard cost. Bryan has established the following standards for the prime costs of one unit of product:  Standard Quantity  Standard Price  Standard Cost  Direct materials 6.0 grams $3.50/ gram $21.00 Direct labour 1.3 hours $11.00/ hour 14.30$35.30\begin{array} { | l | l | l | l | } \hline & \text { Standard Quantity } & \text { Standard Price } & \text { Standard Cost } \\\hline \text { Direct materials } & 6.0 \text { grams } & \$ 3.50 / \text { gram } & \$ 21.00 \\\hline \text { Direct labour } & 1.3 \text { hours } & \$ 11.00 / \text { hour } & 14.30 \\\hline & & & \$ 35.30 \\\hline\end{array} During March, Bryan purchased 165,000 grams of direct material at a total cost of $585,750. The total factory wages for March were $400,000, 90 percent of which were for direct labour. Bryan manufactured 25,000 units of product during March using 151,000 grams of direct material and 32,000 direct labour hours.
-The direct labour efficiency variance for March is:


Definitions:

Tone

The general character or attitude of a place, piece of writing, situation, etc., often setting the mood or atmosphere.

Timing

The selection of the most appropriate or opportune moment to perform an action or make a decision, affecting its success or outcome.

Chronemics

The study of how time is perceived, structured, and used in various cultures, and its effect on communication and behavior.

Interpersonal Communication

The process of exchange of information, feelings, and meaning between two or more people through verbal and/or non-verbal methods.

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