Fletcher Company Collected the Following Data Regarding Production of One

question 95

Multiple Choice

Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor efficiency 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) $19,125 favorable.
• B) $80,250 favorable.
• C) $61,125 favorable.
• D) $19,125 unfavorable.
• E) $80,250 unfavorable.

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Definitions:

Method Headings

The part of a method declaration that includes the method's name, return type, and parameters.

Constant Variables

Variables in programming whose values do not change during the execution of a program, often defined with keywords like 'const' or 'final'.

Interface

A programming structure that specifies a set of methods without implementing them, allowing different classes to be interchangeable if they implement the same interface.

Base Interface

A primary interface from which other interfaces can inherit methods and properties, often used in object-oriented programming to ensure a certain level of compatibility or functionality.