The Standards for Product G78V Specify 4

question 139

Essay

The standards for product G78V specify 4.1 direct labor-hours per unit at $12.10 per direct labor-hour. Last month 1,600 units of product G78V were produced using 6,600 direct labor-hours at a total direct labor wage cost of $77,220.Required:a. What was the labor rate variance for the month?b. What was the labor efficiency variance for the month?

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Definitions:

Carl Rogers

An influential American psychologist who founded the client-centered approach to psychotherapy, emphasizing unconditional positive regard.

Alfred Adler

An Austrian medical doctor and psychotherapist, known for founding the school of individual psychology which emphasizes the uniqueness of the individual and their role in society.

Self-Esteem

An individual's perception of their own worth or value, which can influence their confidence and behavior in various aspects of life.

Unconditional Positive Regard

Accepting and supporting others without judgment or conditions, a concept introduced by Carl Rogers.