The Standard Costs and Actual Costs for Direct Labor for the Manufacture

question 88

Multiple Choice

The standard costs and actual costs for direct labor for the manufacture of 2,500 actual units of product are as follows: The direct labor rate variance is

• A) $2,960 unfavorable
• B) $4,500 favorable
• C) $2,960 favorable
• D) $4,500 unfavorable

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Definitions:

Stimulus Intensity

The magnitude or strength of a stimulus, which can affect the likelihood and manner of its perception and response.

Sensitization

The increased responsiveness or sensitivity to a stimulus or a range of stimuli following exposure.

Increased Anxiety

A heightened state of worry, nervousness, or unease, typically about an imminent event or something with an uncertain outcome.

Habituation

The process where an organism becomes less responsive to a stimulus after being exposed to it repeatedly over time.