The Following Data Relate to Direct Labor Costs for the Current

question 141

Multiple Choice

The following data relate to direct labor costs for the current period:Standard costs36,000 hours at $22.00Actual costs35,000 hours at $23.00What is the direct labor time variance?

• A) $36,000 unfavorable
• B) $35,000 unfavorable
• C) $23,000 favorable
• D) $22,000 favorable

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Definitions:

Ming Court Painter

An artist employed during the Ming Dynasty in China, typically tasked with creating artwork for the imperial court and its officials.

Historical Exemplars

Figures or events from the past that serve as models or examples to be emulated or learned from in various contexts.

Yan Liben

A celebrated Chinese painter and government official of the Tang Dynasty, known for his portraits of prominent figures.

Joseon Dynasty

A Korean dynastic kingdom that lasted for approximately five centuries, noted for its cultural achievements and advancements.