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

question 32

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 efficiency variance for the month?

• A)$7,230 F.
• B)$7,230 U.
• C)$9,150 F.
• D)$9,150 U.

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Definitions:

Gestalt Principles

Principles that describe the brain’s organization of sensory information into meaningful units and patterns.

Hearing

The sensory process by which sound waves are transformed into electrical signals that are interpreted by the brain as sound.

Taste Receptors

Specialized sensory cells located on the tongue that detect the five basic tastes: sweet, sour, salty, bitter, and umami.

Taste Buds

Sensory organs located on the tongue, allowing the perception of different tastes such as sweet, sour, bitter, and salty.