Billy Bob Subs Has the Following Standard Cost to Produce

question 62

Multiple Choice

Billy Bob Subs has the following standard cost to produce a king size party sub sandwich.
Direct materials = 4 pounds @ $3.00 per pound = $12.00 per sub
Direct labor = 1/2 hour @ $8.00 per hour = $4.00 per sub
During December, the company produced 1,000 party subs, bought 4,300 pounds and used 4,100 pounds of meat at $3.20 per pound, and used 490 hours of labor at a total cost of $4,018.How much is the direct labor efficiency variance?

• A)$80 favorable
• B)$18 unfavorable
• C)$98 unfavorable
• D)$178 unfavorable

---

Definitions:

Card Check Recognition

A method for employees to authorize union representation by signing cards stating they want the union to represent them, bypassing the need for a secret ballot election.

Right-to-Work Laws

Statutes that provide workers with the choice to join or support a labor union without facing mandatory membership as a condition of employment.

Voluntarism

A philosophy or principle that promotes voluntary actions or services rather than those compelled by law.

Communism

A political and economic ideology advocating for the common ownership of the means of production and the absence of social classes, money, and the state.