Fletcher Company Collected the Following Data Regarding Production of One

question 177

Multiple Choice

Fletcher Company collected the following data regarding production of one of its products. Compute the total direct labor cost variance. $\begin{array}{lrl}\text { Direct labor standard (2hrs. @, } \$ 12.75 / \mathrm{hr} .) & \$ 5.50&\text {per finished} \\&&\text {unit}\\\text { Actual direct labor hours } & 81,500 &\text {hrs.} \\\text { Actual finished units produced } & 40,000&\text {units}\\\text { Actual cost of direct labor } & \$ 1,100,250\end{array}$

• A) $80,250 unfavorable.
• B) $80,250 favorable.
• C) $61,125 favorable.
• D) $61,125 unfavorable.
• E) $19,125 favorable.

Identify the significance of therapeutic elements like insight and motivation in the treatment process.

Recognize the role and training of different mental health professionals.

Understand the impact of therapy techniques on behavior and mental states.

Acknowledge the importance and methods of gaining access to unconscious material in therapy.

---

Definitions:

Relationship Competencies

The skills and abilities relevant to building, maintaining, and effectively managing interpersonal relationships.

Home-Country Nationals

Employees who are citizens of the country where the multinational company is headquartered, often working internationally in its foreign offices or branches.

International Human Resources Management

The process of managing people across international boundaries, including recruitment, deployment, and development of global employees.

Internal Fit

The alignment between an organization's strategies, structures, and processes with its human resources policies and practices.