The Per-Unit Standards for Direct Labor Are 1

question 13

Multiple Choice

The per-unit standards for direct labor are 1.5 direct labor hours at $15 per hour. If in producing 2400 units the actual direct labor cost was $46000 for 3000 direct labor hours worked the total direct labor variance is

• A) $2400 unfavorable.
• B) $8000 favorable.
• C) $5000 unfavorable.
• D) $8000 unfavorable.

Grasp the principles of client-centered therapy.

Explain the concept and application of Beck's cognitive therapy.

Describe the principles of integrative therapy and dialectical behavior therapy.

Discuss the benefits associated with group therapy.

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Definitions:

Output

The quantity of goods or services produced in a given time period by a company, industry, or country.

Job Order Cost System

An accounting system that accumulates manufacturing costs separately for each order, suitable for businesses producing customized products or offering specialized services.

Process Cost System

A method of accounting used in manufacturing where costs are assigned to products based on the process they go through in production, suitable for industries where products are indistinguishable from each other.

Process Costing

A method of costing used in industries where production is continuous, assigning costs to units of output based on the process they undergo.