The Following Data Relate to Direct Labor Costs for March

question 115

Multiple Choice

The following data relate to direct labor costs for March:
Rate: standard, $12.00; actual, $12.25
Hours: standard, 18,500; actual, 17,955
Units of production: 9,450
-The direct labor rate variance is

• A)$4,488.75 unfavorable
• B)$6,851.25 favorable
• C)$4,488.75 favorable
• D)$6,851.25 unfavorable

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Definitions:

Punishment

A consequence that decreases the likelihood of a behavior being repeated, often used as a form of behavioral control.

Half-hearted Attempts

Efforts or actions carried out with minimal enthusiasm or commitment.

Learned Helplessness

A psychological condition in which a person has learned to believe they are powerless in a particular situation, often as a result of repeated failure or inability to control outcomes.

Unsolvable Problems

Issues or challenges that cannot be resolved or fixed, often leading to feelings of frustration or helplessness.