The Standard Number of Hours That Should Have Been Worked

question 49

Multiple Choice

The standard number of hours that should have been worked for the output attained is 8,000 direct labour hours and the actual number of direct labour hours worked was 8,400.If the direct labour price variance was $8,400 unfavourable, and the standard rate of pay was $18 per direct labour hour, what was the actual rate of pay for direct labour?

• A)$17.00 per direct labour hour
• B)$15.00 per direct labour hour
• C)$19.00 per direct labour hour
• D)$18.00 per direct labour hour

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Definitions:

Showa

A period in Japanese history aligned with the reign of Emperor Hirohito, from 1926 to 1989, marked by significant cultural and economic changes.

Nishiki-E

A type of multi-colored Japanese woodblock printing; known for its richly colored images and complex production process, primarily used in Ukiyo-e.

Brocade Pictures

Artworks that resemble or incorporate brocade, a type of richly decorative woven fabric, often to achieve a textured or luxurious effect.

Showa

A period in Japanese history corresponding to the reign of Emperor Hirohito (1926-1989), marked by significant changes including World War II.