Use the Information Below to Answer the Following Question(s)

question 149

Multiple Choice

Use the information below to answer the following question(s) .A company makes table lamps, for which the following standards have been developed:
During January, production of 100 lamps was expected, but 110 lamps were actually completed.Direct materials purchased and used were 2,100 kilograms at an actual price of $2.20 per kilogram.Direct labour cost for the month was $5,310, and the actual pay per hour was $9.00.
-The direct-labour efficiency variance for the month of January is

• A)$630 unfavourable.
• B)$560 unfavourable.
• C)$630 favourable.
• D)$560 favourable.
• E)$70 favourable.

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Definitions:

Compensatory Approach

A strategy used in decision-making that involves offsetting deficiencies in one area with strengths in another, often applied in personnel selection and performance evaluation.

Predictors

Variables or factors that are used to estimate or anticipate future trends, behaviors, or outcomes.

Performing Well

Relates to the achievement of high levels of productivity, efficiency, and quality in work or task execution.

Drug Testing

The process of analyzing biological samples to detect the presence of illegal drugs or prescribed medications within an individual's system, often used for employment or safety reasons.