-What Was the Labour Rate Variance for the Month?
A)

question 184

Multiple Choice

$\begin{array}{l}\text { The following labour standards have been established for a particular product: }\\\begin{array} { | l | r | } \hline \text { Standard labour hours per unit of output } & 7.5 \text { hours } \\\hline \text { Standard labour rate } & \$ 15.25 \text { per hour } \\\hline\end{array}\end{array}$
$\begin{array}{l}\text { The following data pertain to operations concerning the product for the last month: }\\\begin{array} { | l | r | } \hline \text { Actual hours worked } & 9,600 \text { hours } \\\hline \text { Actual total labour cost } & \$ 144,480 \\\hline \text { Actual output } & 1,200 \text { units } \\\hline\end{array}\end{array}$
-What was the labour rate variance for the month?

• A) $240 favourable.
• B) $240 unfavourable.
• C) $1,920 favourable.
• D) $1,920 unfavourable.

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Definitions:

Largest Part

The component or section of something that is the biggest in size or volume.

Human Brain

The central organ of the human nervous system, responsible for processing sensory information, regulating bodily functions, and enabling cognition, emotions, and memory.

Right Hemisphere

The half of the brain that is typically associated with creative thinking, spatial ability, and the processing of visual and auditory information.

Left Side

The side of an object or body that is to the west when the object or person is facing north.