Which of the Following Entries Would Correctly Record the Charging

question 151

Multiple Choice

Which of the following entries would correctly record the charging of direct labour costs to work in process given an unfavourable labour efficiency variance and a favourable labour rate variance?

• A) Work in process Labour efficiency variance Labour rate variance Wages payable
• B) Work in process Wages payable
• C) Work in process Labour efficiency variance Labour rate variance Wages payable.
• D) Work in process Labour rate variance Labour efficiency variance Wages payable.

---

Definitions:

Orienting System

A cognitive mechanism that directs attention towards novel or significant stimuli in one's environment.

Still-Face Paradigm

A research technique for assessing infant coping strategies. The infant is seated facing the mother who is instructed to interact in normally pleasant and playful ways at first and then is asked to change her behavior and to be completely unresponsive or withdrawn.

Negative Affect System

A psychological concept referring to the mechanism involved in experiencing and processing negative emotions and mood states, such as sadness, anger, and fear.