The Per-Unit Standards for Direct Labour Are 3 Direct Labour

question 75

Multiple Choice

The per-unit standards for direct labour are 3 direct labour hours at $15 per hour.If in producing 700 units, the actual direct labour cost was $31,175 for 2,150 direct labour hours worked, the total direct labour variance is

• A)$50 unfavourable.
• B)$325 favourable.
• C)$50 favourable.
• D)$325 unfavourable.

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Definitions:

Percent

A mathematical term describing a number or ratio expressed as a fraction of 100.

Intelligence Test

A standardized assessment designed to measure human intelligence and cognitive abilities.

WAIS

The Wechsler Adult Intelligence Scale is a test created for assessing the intelligence levels of adults and older adolescents.

Stanford-Binet

The widely used American revision (by Terman at Stanford University) of Binet’s original intelligence test.