The Standard Costs and Actual Costs for Direct Labor for the Manufacture

question 120

Multiple Choice

The standard costs and actual costs for direct labor for the manufacture of 2,500 actual units of product are as follows: The direct labor rate variance is

• A) $2,960 unfavorable
• B) $4,500 favorable
• C) $2,960 favorable
• D) $4,500 unfavorable

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Definitions:

Propinquity

A concept in social psychology referring to the physical or psychological proximity between people, which can affect their likelihood of forming relationships.

Propinquity

The state of being close to someone or something; proximity; it often influences personal relationships and social interactions.

Endogamy

Marriage to someone within one’s social group.

Exogamy

Marriage to someone from a different social group.