Frames Incorporated Budgeted One and One Half Hours of Direct

question 35

Multiple Choice

Frames Incorporated budgeted one and one half hours of direct labor per unit at $10.75 per hour to produce 550 units of product. The 550 units were completed using 1650 hours of direct labor at $11.25 per hour. What is the direct labor rate variance?

• A)$275 favorable
• B)$825 favorable
• C)$275 unfavorable
• D)$825 unfavorable

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Definitions:

Overload Switch

A protective device used to automatically cut off electrical power in case of an overload, preventing damage to the circuit.

Shaded-pole Induction Motor

A type of single-phase induction motor that uses shading coils around part of the pole to create a rotating magnetic field.

Shading Coil Diameter

The diameter of a shading coil, which is used in electromagnetic devices to reduce noise or humming by creating a delayed magnetic field.

Magnetic Field

An area surrounding a magnetic substance or a moving charged particle where magnetic forces are exerted.