The Following Labour Standards Have Been Established for a Particular

question 113

Multiple Choice

The following labour standards have been established for a particular product:
$\begin{array}{|l|r|}\hline \text { Standard labour hours per unit of output } & 1.7 \text { hours } \\\hline \text { Standard labour rate } & \$ 14.05 \text { per hour } \\\hline\end{array}$
The following data pertain to operations concerning the product for the last month:
$\begin{array}{|l|r|}\hline \text { Actual hours worked } & 3,700 \text { hours } \\\hline \text { Actual total labour cost } & \$ 50,690 \\\hline \text { Actual output } & 2,300 \text { units } \\\hline\end{array}$
What was the labour rate variance for the month?

• A) $1,295 favourable.
• B) $1,295 unfavourable.
• C) $2,950 favourable.
• D) $2950 unfavourable.

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Definitions:

Top-Rated Tv Programs

Television shows that have the highest viewership ratings based on audience size and demographics, indicating their popularity and advertising value.

Viewership

The number or demographic makeup of people viewing a particular television show, broadcast, or online content.

High Cost

A situation where the price of a good, service, or activity is considered to be excessively high relative to its perceived value or benefits.

Advertising Medium

Any communication platform used to deliver advertisements to the public, such as television, radio, internet, magazines, or billboards.