At Sandra's Sewing Company the Actual Cost of Direct Labour

question 110

Multiple Choice

At Sandra's Sewing Company the actual cost of direct labour per hour is $15.20 and the standard cost of direct labour per hour is $14.00. One and a half budgeted direct labour hours are allowed per finished unit. During the current period, 500 finished goods were produced using 2,050 direct labour hours.
-How much is the direct labour efficiency variance at Sandra's Sewing Company?

• A) $18,200 unfavourable
• B) $19,760 favourable
• C) $18,200 favourable
• D) $19,760 unfavourable

Identify the impact of downsizing on organizational culture and employee morale.

Differentiate between outsourcing, offshoring, and outplacement within the context of organizational restructuring.

Recognize the importance of ethical considerations and justice (interactional, procedural, distributive) in the downsizing process.

Understand the concept of a psychological contract and its relevance to employee-employer relationships during downsizing.

---

Definitions:

Young Adults

Individuals typically ranging in age from late teens through their twenties, often considered a period of transition from adolescence to adulthood.

Middle-SES Parents

Parents who belong to the middle socioeconomic status, typically characterized by average income, educational levels, and occupational statuses.

Low-SES Parents

Parents who come from a low socioeconomic status, impacting various aspects of family life and opportunities.

Daily Stimulation

Refers to activities or experiences that provide regular mental or physical engagement.