Joe Malay Received the Following Report on the Division's Operation

question 119

Multiple Choice

Joe Malay received the following report on the Division's operation for the month of August: Direct labor rate variance = $25,000 unfavorable; Direct labor efficiency variance = $70,000 (?) . The standard calls for 3.0 direct labor hours per unit of output at $28.00 per labor hour (SP) . The standard direct labor hours allowed for the units manufactured (SQ) is 20 percent more than the total direct labor hours worked (AQ) in August.

What were the total standard hours allowed (SQ) for the units manufactured in August (to the nearest whole number) ?

• A) 10,000.
• B) 12,000.
• C) 12,500.
• D) 15,000.
• E) 15,625.

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Definitions:

Creativity

The ability to produce original and unusual ideas, or to make something new or imaginative.

Financial Investment

The allocation of resources, typically money, in the expectation of generating an income or profit.

Inbound Telemarketing

A marketing technique where potential customers call the company to inquire about products or services, often in response to advertising.

Toll-free Telephone Numbers

Special phone numbers that do not charge the caller, often used by businesses to encourage customer contact.