Sunset Beverages Gathered the Following Information for Job #341 - What Is the Direct Labor Price Variance?
A)$120 Favorable

question 182

Multiple Choice

Sunset Beverages gathered the following information for Job #341: $$\begin{array} { | l | c | c | } \hline & \text { Standard Total Cost } & \text { Actual Total Cost } \\\hline \text { Direct materials: } & & \\\hline \text { Standard: 2,000 pints at \$4/pint } & \$ 8,000 & \\\hline \text { Actual: 2,150 pints at \$4.50/pint } & &\$9,675 \\\hline \text { Direct labor: } & & \\\hline \text { Standard: } 500 \text { hours at } \$ 7.50 / \mathrm { hr } & 3,750 & \\\hline \text { Actual: } 480 \text { hours at } \$ 7.25 / \mathrm { hr } & & 3,480 \\\hline\end{array}$$
- What is the direct labor price variance?

• A)$120 favorable
• B)$120 unfavorable
• C)$125 favorable
• D)$125 unfavorable

---

Definitions:

I/O Modules

Units in a PLC or computer system that provide interfaces for connecting input and output devices to the central processing unit.

Customized

Specially made or modified according to the user's specifications.

PLC's Memory

The component within a Programmable Logic Controller where data, program instructions, and operational states are stored.

Over-Written

The process of replacing old data with new data in a storage location, eliminating the previous content.