The Per-Unit Standards for Direct Labor Are 2 Direct Labor

question 54

Multiple Choice

The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 1800 units the actual direct labor cost was $48000 for 3000 direct labor hours worked the total direct labor variance is

• A) $1800 unfavorable.
• B) $6000 favorable.
• C) $3750 unfavorable.
• D) $6000 unfavorable.

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Definitions:

Bilateral Crackles

Sounds heard through a stethoscope on both sides of the chest, indicative of fluid in the air spaces of the lungs, often associated with conditions like pneumonia or heart failure.

Non-rebreathing Mask

A type of oxygen mask that allows for the delivery of high concentrations of oxygen while preventing the inhalation of exhaled gases.

Diuretic Therapy

Medical treatment involving the use of diuretics, which are substances that promote the production of urine, used to remove excess fluid from the body.

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A semi-upright sitting position used in medical settings, where the patient's head and trunk are raised 45-60 degrees, aiding in breathing and comfort.