The Following Information Describes a Company's Usage of Direct Labor

question 45

Multiple Choice

The following information describes a company's usage of direct labor in a recent period: $$\begin{array} { | l | l | } \hline \text { Actual direct labor hours used } & 32,500 \\\hline \text { Actual rate per hour } & \$ 18.00 \\\hline \text { Standard rate per hour } & \$ 16.50 \\\hline \text { Standard hours for urits produced } & 32,000 \\\hline\end{array}$$
- How much is the direct labor efficiency variance?

• A)$8,250 favorable
• B)$8,250 unfavorable
• C)$9,000 unfavorable
• D)$9,000 favorable

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Definitions:

Military Culture

A set of behaviors, values, expectations, and traditions shared by members of the military, significantly influenced by the necessity for discipline, chain of command, and readiness.

Community Agency Settings

Organizations or environments within a community that provide specific services, support, or resources to the public, often focusing on health, education, or social services.

Post-Traumatic Stress Disorder

A psychological disorder caused by exposure to or being part of a horrifying incident, marked by recurring flashbacks, distressing dreams, intense stress, and persistent thoughts related to the occurrence.

Family Members

Individuals related by blood, marriage, or adoption who share close personal or legal ties.