The Standard Rate of Pay Is $15 Per Direct Labour

question 31

Multiple Choice

The standard rate of pay is $15 per direct labour hour.If the actual direct labour payroll was $58,800 for 4,000 direct labour hours worked, the direct labour price (rate) variance is

• A)$1,200 unfavourable.
• B)$1,200 favourable.
• C)$1,500 unfavourable.
• D)$1,500 favourable.

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Definitions:

Corrective Action

A process of identifying and resolving issues that prevents or corrects deviations from set standards or objectives, aiming to eliminate causes of non-conformities.

Statesmanship

The skill, wisdom, and respectability demonstrated by a leader in managing public affairs and making decisions.

Citizenship

The status of being a member of a particular country or community, with associated rights and responsibilities.

Consensus

General agreement among all members of a group or team.