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.

---

Definitions:

Serious Health Condition

A medical condition requiring inpatient care or continuing treatment by a healthcare provider, significantly impairing one's ability to conduct daily activities.

Sexual Harassment

Unwelcome sexual advances, requests for sexual favors, and other verbal or physical harassment of a sexual nature in the workplace or educational settings.

XYZ Corporation

A placeholder name typically used to refer to a hypothetical or anonymous corporation.

Sexual Relations

Interactions between individuals that involve sexual intimacy or activities.