A Product's Standard Cost Card Specifies That a Unit of the Product

question 286

Multiple Choice

A product's standard cost card specifies that a unit of the product requires 4 direct labor-hours. During September, 3,350 units were made, which was 150 units less than budgeted. The total budgeted direct labor cost for September was $117,600. The direct labor cost incurred during September was $111,850 and 13,450 direct labor-hours were worked.The labor efficiency variance for the month was:

• A) $420.00 Unfavorable
• B) $420.00 Favorable
• C) $415.80 Unfavorable
• D) $415.80 Favorable

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Definitions:

Changing Families

The evolving structures and dynamics within family units due to societal, economic, or personal changes over time.

Extended Families

A family that extends beyond the nuclear family to include grandparents, aunts, uncles, and other relatives, often living close to or with each other.

Industrialized Societies

Societies characterized by a high level of industrial development, with significant reliance on manufacturing and technology for economic and social organization.

Unmarried Couple Households

Living arrangements where two partners live together without being legally married.