Use the Following Data to Find the Direct Labor Rate $\text {Standard:}$

question 51

Multiple Choice

Use the following data to find the direct labor rate variance if the company produced 7,000 units of product during the period. $\text {Standard:}$
$\begin{array}{ll}\text { Direct labor ( } 3.2 \mathrm{hrs} . \text { per unit } @ \$ 7 \mathrm{hr} .) & \$ 22.40 \text { per unit } \\\text { Actual cost incurred: } & \\\text { Direct labor }(24,500 \mathrm{hrs} . @ \$ 7.50 / \mathrm{hr} \text {.) } & \$ 183,750\end{array}$

• A) $14,700 unfavorable.
• B) $14,700 favorable.
• C) $26,950 favorable.
• D) $12,250 unfavorable.
• E) $12,250 favorable.

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Definitions:

Intrinsic

Intrinsic refers to something that is inherent or natural, often used to describe motivation or values that come from within an individual rather than from external factors.

Empathy Levels

The capacity to understand or feel what another person is experiencing from within their frame of reference—that is, the capability to place oneself in another's position.

Altruistic Helping

Assistance given to others purely out of a desire to benefit them, without any expectation of reward or return.

Altruistically Motivated

Being driven to act out of a desire to help others without expecting any personal gain, showcasing selfless behavior towards the welfare of others.