The Per-Unit Standards for Direct Labor Are 1

question 30

Multiple Choice

The per-unit standards for direct labor are 1.5 direct labor hours at $12 per hour. If in producing 2,400 units, the actual direct labor cost was $36,800 for 3,000 direct labor hours worked, the total direct labor variance is

• A) $1,920 unfavorable.
• B) $6,400 favorable.
• C) $4,000 unfavorable.
• D) $6,400 unfavorable.

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Definitions:

Nescience

Lack of knowledge or awareness; ignorance.

Genetics

The examination of genetic inheritance and the diversity of traits passed down through generations.

Biological Theory

A theory that attributes complex phenomena, including behaviors and psychological states, to biological factors like genetic, neurochemical, and evolutionary influences.

Hans Eysenck

Hans Eysenck was a German-born British psychologist known for his work on personality psychology, including the development of a model of personality based on three dimensions: extraversion, neuroticism, and psychoticism.