Borden Enterprises Uses Standard Costing What Was the Labour Rate Variance for April?
A) $2,850

question 172

Multiple Choice

Borden Enterprises uses standard costing.For the month of April,the company reported the following data: $\begin{array} { l r } \text { Standard direct labour rate } & \$ 10 \text { per hour } \\\text { Standard hours allowed for actual production } & 8,000 \\\text { Actual direct labour rate } & \$ 9.50 \text { per hour } \\\text { Labour efficiency variance } & \$ 4,800 \text { favourable }\end{array}$ What was the labour rate variance for April?

• A) $2,850 favourable.
• B) $2,850 unfavourable.
• C) $3,760 favourable.
• D) $3,760 unfavourable.

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Definitions:

Top Executive

A high-ranking official in an organization, usually responsible for major decision-making and strategy.

Shared Leadership

Shared leadership is a leadership approach where members of a team or group share the responsibility, authority, and roles of leadership, rather than leadership being vested in a single individual.

Self-Managed Operational Team

A group of employees who are given the autonomy to manage their own tasks and make decisions without direct supervision, often within an operational context.

Virtual Team

A group of individuals who work together from different geographic locations, connected by technology.