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:

Team Approach

A collaborative working style where tasks and goals are approached collectively by a group, emphasizing teamwork and shared responsibilities.

Positive Consequence

A beneficial result of a particular action or condition, often used as a form of reinforcement.

Decentralization

The process of distributing or dispersing functions, powers, people, or things away from a central location or authority, often to achieve a more distributed and participatory form of decision-making or governance.

Healthy Distraction

Activities or focuses that provide a mental break from stress or anxiety, contributing to overall well-being by diverting the mind in a positive way.