The Russell Company Provides the Following Standard Cost Data Per

question 122

Multiple Choice

The Russell Company provides the following standard cost data per unit of product: $\begin{array}{llcc} \text { Direct material ( 3 gallons @ \$ 6 per gallon) } & \$ 18.00 \\ \text {Direct labor ( 2 hours @ \$ 10 per hour) } & \$ 20.00\end{array}$
During the period,the company produced and sold 22,000 units incurring the following costs: $\begin{array}{llcc} \text {Direct material } & \text { 68,000 gallons @ \$ 5.90 per gallon } \\ \text { Direct labor } &\text { 45,500 hours @ \$ 9.75 per hour } \end{array}$
The direct labor price variance was:

• A) $11,000 unfavorable.
• B) $11,000 favorable.
• C) $11,375 unfavorable.
• D) $11,375 favorable.

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Definitions:

Linear

Describes something arranged in or extending along a straight or nearly straight line.

Circular

Shaped like or resembling a circle, indicating something round in form or movement that typically has no beginning or end point.

Personal Fable

A belief held by adolescents that they are special and unique, making them invulnerable to the consequences that affect others.

Self-Consciousness

An acute awareness of oneself, one's appearance, or one's actions, which can affect an individual's behavior in social contexts.