Minmax Co'S Direct Labor Information for February Is as Follows

question 69

Multiple Choice

Minmax Co.'s direct labor information for February is as follows: $\begin{array}{lr}\text { Direct labor hours worked (AQ) } & 33,600 \\\text { Standard direct labor hours for units manufactured (SQ) } & 35,000 \\\text { Unfavorable direct labor rate variance } & \$ 11,760 \\\text { Total payroll for direct labor } & \$ 470,400\end{array}$ The total standard direct labor cost for the units manufactured in February, rounded to the nearest dollar, was:

• A) $458,640.
• B) $470,400.
• C) $477,750.
• D) $478,240.
• E) $490,000.

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Definitions:

McClelland's Three Needs

A theory of motivation that highlights three primary needs influencing human behavior: the need for achievement, the need for affiliation, and the need for power.

Maslow's Hierarchy

a psychological theory proposed by Abraham Maslow that categorizes human needs into five levels, from basic physiological needs to self-actualization.

Erikson's Life Stages

A psychological theory proposed by Erik Erikson that describes eight stages of human development, each characterized by a specific conflict that must be resolved for healthy psychological development.

Requires Supervision

A condition or situation that necessitates oversight or managerial direction, often to ensure compliance, safety, or quality.