Bryan Company Employs a Standard Cost System in Which Direct

question 210

Multiple Choice

Bryan Company employs a standard cost system in which direct materials inventory is carried at standard cost. Bryan has established the following standards for the prime costs of one unit of product:
$\begin{array} { | l | r | r | r | } \hline & \text { Standard Quantity } & \text { Standard Price } & \text { Standard Cost } \\\hline \text { Direct Materials } & 6 \text { kilograms } & \$ 3.50 / \text { kilogram } & \$ 21.00 \\\hline \text { Direct Labour } & 1.3 \text { hours } & \$ 11.00 / \text { hour } & \$ 14.30 \\\hline & & & \$ 35.30 \\\hline\end{array}$ During March, Bryan purchased 165,000 kilograms of direct materials at a total cost of $585,750. The total factory wages for March were $400,000, 90 percent of which were for direct labour. Bryan manufactured 25,000 units of product during March, using 151,000 kilograms of direct materials and 32,000 direct labour hours.



-What was the direct labour rate variance for March?

• A) $8,000 favourable.
• B) $8,000 unfavourable.
• C) $48,000 favourable.
• D) $48,000 unfavourable.

Differentiate between prokaryotic and eukaryotic cells based on structure and function.

Understand cellular processes and how they are influenced by cell shape and size.

Identify evidence supporting the theory that all cells share a common ancestor.

Recognize the role of membranes in cellular function, including exchange of materials and waste.

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Definitions:

Just Cause Dismissal

Termination of employment based on a legitimate and substantial reason as defined by law or contract.

U.S. Labor Law

Legislation and regulations governing the relationship between workers, their unions, and employers within the United States, including rights to organize and bargain collectively.

NLRA

The National Labor Relations Act, a foundational statute in United States labor law that protects the rights of employees to organize and governs the process of labor-management negotiation.

Adversarial Conflict

A situation in which parties see their interests as directly opposed and often engage in confrontational tactics to achieve their goals.