Efficient Corporation Uses a Standard Cost System ? the Direct Labor Time Variance Is:
A) $31,725 Favorable

question 89

Multiple Choice

Efficient Corporation uses a standard cost system.The following information was provided for the period that just ended: $\begin{array}{ll}\text { Actual price per gallon } & \$ 11.75 \\\text { Actual gallons of material used } & 5,000 \\\text { Actual hourly labor rate } & \$ 17.00 \\\text { Actual hours of production } & 24,300 \\\text { Standard price per gallon } & \$ 12.00 \\\text { Standard gallons per completed unit } & 1 / 2 \\\text { Standard hourly labor rate } & \$ 12.00 \\\text { Standard time per completed unit } & 3 \text { hrs. } \\\text { Units completed during the period } & 9,000\end{array}$ ? The direct labor time variance is:

• A) $31,725 favorable.
• B) $32,400 favorable.
• C) $89,100 unfavorable.
• D) $121,500 unfavorable.

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Definitions:

Psychosocial Model

A theoretical approach considering both psychological and social factors in understanding and treating individuals.

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Conditions characterized by significant disturbances in thoughts, emotions, or behavior, affecting functioning and quality of life.

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Relating to genes or heredity, and the influence of genes on the physical and behavioral characteristics of organisms.

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Inherent physiological or genetic abnormalities that affect an organism's normal function.