The Following Data Relate to Direct Labor Costs for the Current

question 38

Multiple Choice

The following data relate to direct labor costs for the current period: $$\begin{array} { l l } \text { Standard costs } & 36,000 \text { hours at } \$ 23.50 \\\text { Actual costs } & 35,000 \text { hours at } \$ 23.00\end{array}$$ What is the direct labor time variance?

• A) $23,000 unfavorable
• B) $23,500 unfavorable
• C) $23,500 favorable
• D) $23,000 favorable

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Definitions:

Bridging

A conflict resolution technique that involves finding a new option or idea that all parties can agree with, thereby bridging their differences.

Invent

To create or design something that has not existed before; to innovate.

Assessing Interests

The process of understanding the underlying needs, desires, and motivations behind parties' positions in a negotiation or conflict.

Relational Issues

Problems arising within interpersonal relationships that affect the dynamics between individuals.