The Standards for Product G78V Specify 4

question 139

Essay

The standards for product G78V specify 4.1 direct labor-hours per unit at $12.10 per direct labor-hour. Last month 1,600 units of product G78V were produced using 6,600 direct labor-hours at a total direct labor wage cost of $77,220.Required:a. What was the labor rate variance for the month?b. What was the labor efficiency variance for the month?

---

Definitions:

Radical Behaviorism

A perspective in psychology developed by B.F. Skinner that emphasizes observable behavior and environmental factors in understanding and modifying behavior.

Rewarded

The receipt of a positive reinforcement or benefit following an action, which can influence future behavior by increasing the likelihood of the behavior being repeated.

Radical Behaviorism

A branch of psychology, founded by B.F. Skinner, that treats behavior as a function of environmental histories of reinforcing consequences, ignoring the role of internal thoughts and feelings.

Heritage

The traditions, cultural practices, values, and histories that are passed down from generation to generation, contributing to a community's identity.