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

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Definitions:

Acetylcholine

Functioning as a key neurotransmitter, acetylcholine plays critical roles in the activation of muscle action, the workings of the parasympathetic nervous system, and cognitive function.

Second-messenger System

A mechanism by which neurotransmitters and hormones signal a cell to produce an internal signal in response to a message received at a cell receptor.

Ion Flow

The movement of ions across a membrane, critical for processes such as nerve signal transmission and muscle contraction.

Specific Proteins

Proteins with unique functions and structures, tailored to carry out particular roles within biological processes.