The Following Data Relate to Direct Labor Costs for March

question 89

Multiple Choice

The following data relate to direct labor costs for March:
Rate: standard, $12.00; actual, $12.25
Hours: standard, 18,500; actual, 17,955
Units of production: 9,450
Calculate the total direct labor variance.

• A) $2,051.25 favorable
• B) $2,051.25 unfavorable
• C) $2,362.50 unfavorable
• D) $2,362.50 favorable

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Definitions:

Macro Dialog Box

A graphical interface element that allows users to create, edit, and manage macros—automated sequences of commands or actions—in software applications.

Developer Dialog Box

A user interface element in software development tools that allows developers to input or configure settings and options.

Visual Basic

A programming language and environment developed by Microsoft for building applications in a relatively easy-to-use graphical development setting.

Option Button

A graphical user interface element that allows the user to make a single choice among a group of options, also known as a radio button.