The Following Information Describes a Company's Usage of Direct Labor

question 6

Multiple Choice

The following information describes a company's usage of direct labor in a recent period. The direct labor rate variance is: $\begin{array}{llcc} \text { Actual hours used} &45,000\\ \text {Actual rate per hour } &\$15.00\\ \text { Standard rate per hour} &\$14.50\\ \text { Standard hours for units produced } &47,000\\\end{array}$

• A) $29,000 favorable.
• B) $29,000 unfavorable.
• C) $22,500 unfavorable.
• D) $52,500 favorable.
• E) $52,500 unfavorable.

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Definitions:

Explicit Knowledge

Information or knowledge that is easily articulated, codified, accessed, and verbalized, typically found in documents or databases.

Observation

The action or process of closely monitoring or noting something or someone in order to gain information.

Johari Window

A model used to understand and improve self-awareness, interpersonal relationships, and mutual understanding within groups.

Disclosure

The act of revealing personal information to others, which can influence social dynamics and trust building.