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

question 54

Multiple Choice

The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 1800 units the actual direct labor cost was $48000 for 3000 direct labor hours worked the total direct labor variance is

• A) $1800 unfavorable.
• B) $6000 favorable.
• C) $3750 unfavorable.
• D) $6000 unfavorable.

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Definitions:

Employee-Centred

An approach to management that focuses on creating a supportive work environment and prioritizing the needs and well-being of employees.

Social Relations

Interactions between individuals or groups that form the basis of social structure and contribute to social cohesion or conflict.

Work Standards

Established criteria or benchmarks that define the expected quality, productivity levels, and performance measures for specific tasks or jobs.

Task Completion

The act of finishing a specific duty or assignment fully, meeting all its requirements and objectives.