Sanchez Company's Output for the Current Period Was Assigned a $400,000

question 115

Multiple Choice

Sanchez Company's output for the current period was assigned a $400,000 standard direct labor cost.The direct labor variances included a $10,000 unfavorable direct labor rate variance and a $4,000 favorable direct labor efficiency variance.What is the actual total direct labor cost for the current period?

• A)$414,000.
• B)$386,000.
• C)$394,000.
• D)$406,000.
• E)$410,000.

---

Definitions:

PESO Model

A marketing strategy framework that categorizes media into four types: Paid, Earned, Shared, and Owned.

Visual Content

Any content in the form of images, videos, infographics, and other multimedia elements used in digital marketing and communications.

Content Marketing Campaign

A marketing effort focused on creating and distributing valuable, relevant, and consistent content to attract and retain a clearly-defined audience, and ultimately, to drive profitable customer action.

PESO Model

A media model that categorizes the types of media as Paid, Earned, Shared, and Owned, used in marketing and public relations to maximize reach and engagement.