The Standard Costs and Actual Costs for Direct Materials, Direct $\quad$

question 141

Multiple Choice

The standard costs and actual costs for direct materials, direct labor, and factory overhead for the manufacture of 2,500 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 time variance is:

• A) $1,200 favorable.
• B) $1,140 unfavorable.
• C) $1,200 unfavorable.
• D) $1,140 favorable.

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Definitions:

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Vulnerable Populations

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