Dillon Has a Standard of 2 Hours of Labor Per

question 209

Multiple Choice

Dillon has a standard of 2 hours of labor per unit at $12 per hour. In producing 2000 units Dillon used 3850 hours of labor at a total cost of $46970. Dillon's total labor variance is

• A) $1030 U.
• B) $800 U.
• C) $1030 F.
• D) $1930 F.

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Definitions:

Uncoupling

The process of separating two components that were joined or connected, commonly used in the context of railcars or trailers.

Trailer Parking Brakes

A braking system designed specifically for trailers to prevent them from rolling when parked or during hitching and unhitching operations.

5th Wheel Locks

Mechanical devices designed to secure the fifth wheel coupling on a tractor-trailer, preventing unauthorized detachment of the trailer.

Bowed Upper Coupler

A condition in semi-trailers where the front upper plate, which connects to the tractor, is bent or curved, potentially affecting connection and safety.