Bartels Corp

question 12

Multiple Choice

Bartels Corp.produces woodcarvings.It takes two hours of direct labor to produce a carving.Bartels' standard labor cost is $12 per hour.During August,Bartels produced 10,000 carvings and used 21,040 hours of direct labor at a total cost of $250,376.What is Bartels' labor rate variance for August?

• A) $10,376 unfavorable
• B) $2,104 unfavorable
• C) $2,104 favorable
• D) $12,480 unfavorable
• E) $ 12,480 favorable

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Definitions:

General Butler

Benjamin Franklin Butler, a controversial Union general during the American Civil War, known for his strong enforcement of policies in the territories he commanded.

Runaway Slaves

Refers to slaves who escaped from their enslavers in search of freedom or to join abolitionist territories or movements.

Contraband

Goods that have been imported or exported illegally, not in accordance with laws and regulations.

Unintended Consequence

A result or effect that was not anticipated or intended, often occurring as a side effect of an action or decision.