Blue Box Beach Chairs Has the Following Standards to Make

question 77

Multiple Choice

Blue Box Beach Chairs has the following standards to make beach chairs: $$\begin{array} { l c c } & \text { Standard Quantity } & \text { Standard Price } \\\text { Direct materials } & 2.2 \text { pounds of polywood per chair } & \$ 3.50 \text { per pound } \\\text { Direct labor } & 0.65 \text { hours per chair } & \$ 13.00 \text { per hour }\end{array}$$ The static budget was based on the production of 6,200 beach chairs.The company used 13,000 pounds of polywood in order to make 6,000 chairs in April.The company purchased 7,000 pounds of polywood at a total cost of $24,150.It also used 3,840 labor hours at a cost of $12.70 per hour.How much is the direct labor efficiency variance?

• A)$1,932 unfavorable
• B)$1,152 favorable
• C)$780 favorable
• D)$2,470 favorable

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Definitions:

Moss Spore

The reproductive unit of mosses, capable of developing into a new individual without sexual fusion, important for moss propagation.

Microphylls

Small, simple leaves with a single unbranched vein, found in some of the earliest vascular plants.

Megaphylls

Large leaves with a complex vein structure, typically found in most species of ferns and seed plants.

Heterospory

Production of two types of n spores, microspores (male) and megaspores (female). Compare with homospory.