The Standard Costs and Actual Costs for Direct Labor in the Manufacture

question 128

Multiple Choice

The standard costs and actual costs for direct labor in the manufacture of 2,500 units of product are as follows: The direct labor time variance is

• A)$1,180 favorable
• B)$1,140 unfavorable
• C)$1,180 unfavorable
• D)$1,140 favorable

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Definitions:

Phobic Responses

Excessive and irrational fear reactions to specific objects, situations, or activities, leading to avoidance behaviors.

Habitual Thinking Errors

Cognitive distortions that occur automatically and perpetuate negative thinking or emotions.

Rational Emotive Therapy

A form of cognitive-behavioral therapy focusing on identifying irrational beliefs, challenging these beliefs, and finally reinterpreting them in a more rational light.

Aversion Therapy

A behavioral therapy technique where undesirable behaviors are discouraged through the use of unpleasant stimuli.