The Standard Direct Labor Cost for Producing One Unit of Product

question 198

Multiple Choice

The standard direct labor cost for producing one unit of product is 5 direct labor hours at a standard rate of pay of $20. Last month 15000 units were produced and 73500 direct labor hours were actually worked at a total cost of $1350000. The direct labor quantity variance was

• A) $30000 unfavorable.
• B) $45000 unfavorable.
• C) $45000 favorable.
• D) $30000 favorable.

---

Definitions:

Relevance

The degree to which something is related or useful to the matter at hand.

Unnamed Blogs

Unnamed blogs are online platforms where individuals post content anonymously or without disclosing their identity, often to share personal insights or controversial perspectives.

Scholarly Journals

Peer-reviewed publications that feature articles, research, and studies by experts in a specific field.

Conference Presentations

A formal event where researchers, academics, or professionals share and discuss their work with an audience through speeches or lectures.