Lucky Company's Direct Labor Information for the Month of February

question 154

Multiple Choice

Lucky Company's direct labor information for the month of February is as follows: $\begin{array}{lr}\text { Actual direct labor hours worked (AQ) } & 61,500 \\\text { Standard direct labor hours allowed (SQ) } & 63,000 \\\text { Total payroll for direct labor } & \$ 774,900 \\\text { Direct labor efficiency variance } & \$ 18,000\end{array}$ The actual direct labor rate per hour (AP) for February, rounded to two decimal places, was:

• A) $12.00.
• B) $12.30.
• C) $12.60.
• D) $13.20.
• E) $13.50.

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Definitions:

Projection Systems

Tools or methodologies utilized for forecasting future trends, demand, or outcomes based on current or historical data.

Schedule

A detailed plan that outlines the timing and sequence of tasks, activities, or operations, typically used to ensure work is completed in an organized manner.

Cycle Times

The total time from the beginning to the end of a process, including both processing and waiting times, aiming to measure efficiency.