Cibolo Company
Cibolo Company Has the Following Information Available for March

question 168

Multiple Choice

Cibolo Company
Cibolo Company has the following information available for March when 4,200 units were produced (round answers to the nearest dollar) .
$\begin{array}{ll}\text { Standards: } &4.0 \text { pounds } \\\text { Material } & \text { per unit @ } \\& \$ 5.25 \text { per } \\& \text { pound } \\& 6.0 \text { hours } \\\text { Labor } & \text { per unit @ } \\& \$ 10.00 \text { per } \\& \text { hour }\end{array}$

$\begin{array}{ll}\text { Actual: } & \\\text { Material purchased } & 17,500 \\& \text { pounds } @ \\& \$ 5.10 \\\text { Material used } & 16,700 \\& \text { pounds } \\25,500 \text { direct1abor hours @ } &\end{array}$
$\$9.85 \text { per hour }$





Refer to Cibolo Company.What is the labor rate variance?

• A)$3,780 F
• B)$3,780 U
• C)$3,825 F
• D)$3,825 U

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Definitions:

Amygdala

A region of the brain within the temporal lobe, crucial for emotion processing, memory, and decision-making.

Basal Ganglia

A group of structures in the brain involved in coordinating movement, as well as aspects of learning and emotional response.

Hindbrain

The posterior part of the brain that includes the cerebellum and brainstem, involved in regulating basic bodily functions.

Motor Output Signals

Neural impulses that convey information from the brain or spinal cord to muscles, facilitating movement.