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

question 140

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.

How many units (rounded to nearest whole number) of the product were produced in August?

• A) 4,000.
• B) 4,250.
• C) 4,500.
• D) 4,750.
• E) 5,000.

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Definitions:

Republican Era

A historical period characterized by the dominance or influence of republican forms of government, often specific to a particular country's history.

Gerrymandering

The practice of manipulating electoral district boundaries to favor one party or class, often leading to disproportionate political influence.

Single-Member Electoral System

An electoral system in which constituencies elect one representative each to a legislative body.

Proportional Representation

An electoral system in which parties gain seats in proportion to the number of votes cast for them. This system aims to ensure that political representation is more accurately reflected.