The Standard Rate of Pay Is $10 Per Direct Labor

question 88

Multiple Choice

The standard rate of pay is $10 per direct labor hour. If the actual direct labor payroll was $39,200 for 4,000 direct labor hours worked, the direct labor price (rate) variance is

• A) $800 unfavorable.
• B) $800 favorable.
• C) $1,000 unfavorable.
• D) $1,000 favorable.

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Definitions:

Social Harmony

The state of peaceful coexistence and cooperative interaction among individuals and groups in a society.

Moral Codes

Sets of rules, principles, or guidelines that govern the conduct of an individual or group with respect to what is right or wrong.

Guided Participation

The process through which an expert, often an adult, helps to structure a child's learning experience through shared activities, gently guiding the child towards skills and understandings.

Cultural Knowledge

Understanding and awareness of the customs, beliefs, and arts of a particular society that guide its view of the world.