Mandy Company Has the Following Information from Last Month What Was Mandy's Direct Labor Flexible-Budget Variance for the Month

question 103

Multiple Choice

Mandy Company has the following information from last month: $\begin{array}{lr}\text { Standard direct labor hours allowed for units produced (SQ) } & 3,600 \\\text { Actual direct labor hours worked (AQ) } & 3,480 \\\text { Direct labor efficiency variance, favorable (F) } & \$ 5,760 \\\text { Total payroll } & \$ 187,920\end{array}$ What was Mandy's direct labor flexible-budget variance for the month, rounded to the nearest dollar?

• A) $15,120 unfavorable.
• B) $20,800 unfavorable.
• C) $36,720 favorable.
• D) $42,480 favorable.
• E) $79,920 favorable.

---

Definitions:

Traumatic Experience

An event that causes psychological distress and can lead to long-term mental health issues like PTSD.

Social Psychologists

Experts who study how individuals think, influence, and relate to one another within the context of society.

Effective Functioning

The optimal operation of systems, organs, or processes, ensuring they perform their intended duties successfully and efficiently.

Automatic System

Part of the cognitive system that processes information effortlessly, quickly, and without conscious thought.