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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:

Unfreezing

The initial stage of the change process where current behaviors are questioned or challenged to facilitate the adoption of new behaviors.

Diagnosis

The systematic collection of information relevant to impending organizational change.

Change

The implementation of a program or plan to move the organization or its members to a more satisfactory state.

Diagnosis

The identification of the nature or cause of a particular phenomenon, often used in the context of medical conditions but also applicable to problem-solving in various fields.

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