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

question 153

Multiple Choice

The standard costs and actual costs for direct labor for the manufacture of 2,500 actual units of product are as follows: Standard Costs
Direct labor $\quad$$\quad$$\quad$$\quad$ 7,500 hours @ $\$ 12$

Actual Costs
Direct labor $\quad$$\quad$$\quad$$\quad$ 7,400 hours $@ \$ 11.40$
? The amount of the direct labor rate variance is:

• A) $4,440 unfavorable.
• B) $4,500 favorable.
• C) $4,440 favorable.
• D) $4,500 unfavorable.

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Definitions:

Efferent Neurons

Neurons that transmit action potentials from the brain or spinal cord to muscles or glands. Compare with afferent neurons.

Sonar

Sonar is a technique that uses sound propagation (usually underwater) to navigate, communicate, or detect other vessels by sending out pulses of sound and listening for echoes.

Echolocation

Determination of the position of objects by detecting echoes of high-pitched sounds emitted by an animal; a type of sensory system used by bats and dolphins.

Thermoreceptors

Sensory cells or nerve endings specialized in detecting variations in temperature, found in the skin and other parts of the body.