Europa Company Manufactures Only One Product The Direct Labor Rate Variance for November (To the Nearest

question 139

Multiple Choice

Europa Company manufactures only one product. Presented below is direct labor information for November. $\begin{array}{lr}\text { Standard direct labor hours per unit of product } & 3.20 \\\text { Number of finished units produced } & 6,500 \\\text { Standard wage rate per direct labor hour (SP) } & \$ 19.20 \\\text { Total direct labor pavroll for the period } & \$ 359.424\\\text { Actual wage rate per direct labor hour worked (AP) }&\$16.00\end{array}$ The direct labor rate variance for November (to the nearest dollar) was:

• A) $26,624 unfavorable.
• B) $31,949 unfavorable.
• C) $39,936 favorable.
• D) $71,885 favorable.
• E) $103,834 favorable.

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Definitions:

M-Commerce

Mobile commerce, the buying and selling of goods and services through wireless handheld devices like smartphones and tablets.

Portable Device

A small, handheld electronic device, such as a smartphone or tablet, designed for ease of transport and use on the go.

Live Broadcast

The transmission of real-time, live video footage or feed to an audience through the internet.

Structured Data

Information with a high level of organization, such as databases, where elements are easily searchable and identifiable.