The Per-Unit Standards for Direct Labor Are 1

question 13

Multiple Choice

The per-unit standards for direct labor are 1.5 direct labor hours at $15 per hour. If in producing 2400 units the actual direct labor cost was $46000 for 3000 direct labor hours worked the total direct labor variance is

• A) $2400 unfavorable.
• B) $8000 favorable.
• C) $5000 unfavorable.
• D) $8000 unfavorable.

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