A Company Uses the Following Standard Costs to Produce a Single

question 185

Multiple Choice

A company uses the following standard costs to produce a single unit of output.
During the latest month,the company purchased and used 58,000 pounds of direct materials at a price of $1.00 per pound to produce 10,000 units of output.Direct labor costs for the month totaled $56,350 based on 4,900 direct labor hours worked.Variable manufacturing overhead costs incurred totaled $15,000 and fixed manufacturing overhead incurred was $10,400.
-Based on this information,the direct labor efficiency variance for the month was:

• A)$3,650 favorable
• B)$2,450 favorable
• C)$1,200 unfavorable
• D)$1,200 favorable
• E)$2,450 unfavorable

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Definitions:

Venipuncture

The process of puncturing a vein, usually to withdraw blood or insert an intravenous catheter.

Hickman-Broviac Catheter

A type of central venous catheter used for long-term administration of medications, nutrition, blood products, and for blood withdrawal.

Central Venous Access Devices

Medical devices used to deliver medications, fluids, or nutrients directly into the venous system.

Bitter Medications

Medicines that have a naturally bitter taste, often requiring flavor masking to be palatable for patients, especially children.