The Following Data Relate to Direct Labor Costs for the Current

question 164

Multiple Choice

The following data relate to direct labor costs for the current period of Executive Inc.: $$\begin{array} { l l } \text { Standard costs } & 6,000 \text { hours at } \$ 12.00 \\\text { Actual costs } & 7,500 \text { hours at } \$ 11.60\end{array}$$ ? What is the direct labor rate variance?

• A) $3,000 unfavorable
• B) $3,000 favorable
• C) $2,400 unfavorable
• D) $2,400 favorable

Grasp universal design principles and their relevance to an aging population.

Recognize the difference between primary and secondary aging and their consequences.

Understand how aging affects the body systems' efficiency.

Learn about the sensory and cognitive changes that occur with aging.

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Definitions:

Training Orientation

An introductory session or program to familiarize new hires with the organizational culture, expectations, policies, and procedures.

Training Evaluation Criteria

The standards or benchmarks used to assess the effectiveness and impact of a training program.

Reactions

The responses or behaviors that individuals exhibit as a result of external stimuli or events.

Behaviour

Actions or reactions of individuals or groups in response to external or internal stimuli, reflecting their character and attitude.