The Clamen Company Makes Table Lamps, for Which the Following

question 29

Multiple Choice

The Clamen Company makes table lamps, for which the following standards have been developed:
During October, production of 100 lamps was expected, but 110 lamps were actually completed.
Direct materials purchased and used were 2,100 pounds at an actual price of $2.20 per pound.
Direct labour cost for the month was $5,310, and the actual pay per hour was $9.00.
-The direct-labour usage variance for the month of October is

• A) $560 favourable.
• B) $560 unfavourable.
• C) $630 favourable.
• D) $630 unfavourable.

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Definitions:

Hue

A color or shade in the spectrum, representing the type of light reflected from an object.

Perceptual Constancy

The brain's ability to recognize objects as remaining the same despite changes in distance, viewpoint, or lighting conditions.

Linear Perspective

A technique in visual art, particularly drawing and painting, to create the illusion of depth and distance on a flat surface, using converging parallel lines.

Opponent-Process Theory

A psychological and neurological model that explains how the perception of colors is controlled by the operation of opposing neural systems.