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

question 135

Multiple Choice

The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 1,200 units, the actual direct labor cost was $32,000 for 2,000 direct labor hours worked, the total direct labor variance is

• A) $1,200 unfavorable.
• B) $4,000 favorable.
• C) $2,500 unfavorable.
• D) $4,000 unfavorable.

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Definitions:

Propositions

Statements or assertions expressing judgments or opinions that can be either true or false.

True

Corresponding to reality or fact; not false.

False

Pertains to something that is not true or is based on incorrect information.

Wall Lizard

A common name for several species of lizards in the genus Podarcis, known for living on walls and other vertical surfaces.