The Following Data Relate to Direct Labor Costs for the Current

question 85

Multiple Choice

The following data relate to direct labor costs for the current period: What is the direct labor rate variance?

• A) $18,000 unfavorable
• B) $4,500 favorable
• C) $17,100 unfavorable
• D) $3,600 favorable

---

Definitions:

University

An institution of higher education and research which awards academic degrees in various disciplines.

Augmented Product

An enhanced version of a product that includes additional features or services that go beyond the basic functionality to provide extra value to the consumer.

Associated Services

Additional services related to a product or core service that enhance its value or user experience.

After-Sale Service

Support provided to a customer after a product has been purchased, including maintenance, repairs, and customer assistance.