The Following Data Relate to Direct Labor Costs for the Current

question 48

Multiple Choice

The following data relate to direct labor costs for the current period: Standard costs
36,000 hours at $22.00
Actual costs
35,000 hours at $23.00
The direct labor time variance is

• A)$36,000 unfavorable
• B)$35,000 unfavorable
• C)$23,000 favorable
• D)$22,000 favorable

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Definitions:

Viscous

A physical property indicating a fluid's resistance to flow; highly viscous substances move slowly.

Gas Bubbles

Cavities filled with gas trapped within a solid material, often found in cooling lava.

Magma Rise

The upward movement of molten rock or magma from the Earth's mantle towards the crust, often leading to volcanic activity.

Pressure Decreases

A phenomenon where the force exerted by a fluid per unit area decreases, commonly observed with increasing altitude in the atmosphere.