Machine Builders Inc

question 103

Multiple Choice

Machine Builders Inc.adopted a standard cost system several years ago that it uses in conjunction with its process cost system.The per-unit standard costs for direct materials and direct labor for its single product are as follows: Materials: 4 kilograms/unit x $10.00 per kilogram = $40.00/unit;labor: (4 hours x $18.00 per hour) $72.00/unit.All materials are issued at the beginning of processing.The operating data shown below were taken from the records for July:
The direct labor efficiency variance for July was:

• A)$6,600 favorable.
• B)$7,200 unfavorable.
• C)$8,000 unfavorable.
• D)$14,400 favorable.
• E)$79,200 favorable.

---

Definitions:

Oppositional Defiant Disorder

A behavioral disorder defined by chronic aggression, frequent outbursts, and a tendency to argue, disobey, and defy authority, particularly in children and adolescents.

Psychopathy/Sociopathy

Terms used to describe personality disorders characterized by persistent antisocial behavior, impaired empathy and remorse, and bold, disinhibited, egotistical traits.

Antisocial Personality Disorder

A mental health condition characterized by a long-term pattern of disregarding or violating the rights of others.

Downward Social Drift

A theory suggesting that individuals with serious mental illnesses may experience a decline in socioeconomic status as a consequence of their disorder.