Clark Company Manufactures a Product with a Standard Direct Labor

question 58

Multiple Choice

Clark Company manufactures a product with a standard direct labor cost of two hours at $18.00 per hour. During July 2000 units were produced using 4200 hours at $18.30 per hour. The labor quantity variance was

• A) $3660 F.
• B) $3600 U.
• C) $2460 U.
• D) $3660 U.

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Definitions:

Lindane-Based Shampoo

A medicated shampoo containing lindane, used to treat lice and scabies by killing the parasites; its use is restricted due to potential side effects.

Gloves

Hand coverings designed to protect the wearer from environmental hazards, keep hands clean, or prevent the spread of germs.

Tissue Ischemia

Point at which tissues receive insufficient oxygen and perfusion.

Skin Integrity

The condition of the skin being whole, undamaged, and intact, protecting the internal organs and tissues.