Dirickson Incorporated Has Provided the Following Data Concerning One of the Products

question 198

Multiple Choice

Dirickson Incorporated has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. The company has reported the following actual results for the product for July:
The labor efficiency variance for the month is closest to:

• A) $1,080 Favorable
• B) $1,176 Favorable
• C) $1,080 Unfavorable
• D) $1,176 Unfavorable

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Definitions:

Electron Pairs

Pairs of electrons occupying the same orbital but having opposite spins; important in bond formation and molecular structure.

Bronsted-Lowry Base

A substance that can accept a proton (H+) from another substance, according to the Bronsted-Lowry acid-base theory.

Lewis Base

A Lewis base is a substance that can donate a pair of electrons to form a covalent bond in a chemical reaction.

Nucleophile

A chemical species that donates an electron pair to an electrophile to form a chemical bond in reaction mechanisms.