The Following Data Relate to Direct Labor Costs for the Current

question 141

Multiple Choice

The following data relate to direct labor costs for the current period:Standard costs36,000 hours at $22.00Actual costs35,000 hours at $23.00What is the direct labor time variance?

• A) $36,000 unfavorable
• B) $35,000 unfavorable
• C) $23,000 favorable
• D) $22,000 favorable

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Definitions:

Job Performance

The effectiveness with which an individual executes the tasks and responsibilities related to their job role.

Stressors

External pressures or factors that cause stress to an individual or organization.

Organizational Principle

A fundamental concept or guideline that helps in structuring, managing, and operating an organization, ensuring efficiency and effectiveness.

Bowling Lane

The playing surface in the sport of bowling, which is a long, narrow, flat lane where the ball is thrown to hit the pins at the other end.