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

question 28

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 was the average direct labor hourly rate (AP) the Division paid in August, to two decimal places?

• A) $24.00.
• B) $26.00.
• C) $28.00.
• D) $30.00.
• E) $31.25.

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Definitions:

Procedural Memory

A type of long-term memory that involves the recall of how to perform tasks such as walking, talking, or riding a bike, often without conscious thought.

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Oral Medications

are medicines taken by mouth to be absorbed through the lining of the stomach or intestine into the bloodstream for systemic effects.

Neuronal Stimulation

The process by which neurons are activated through various methods, leading to their firing and the communication of signals within the brain.