Fletcher Company Collected the Following Data Regarding Production of One

question 67

Multiple Choice

Fletcher Company collected the following data regarding production of one of its products. Compute the total direct labor cost variance. $\begin{array}{llr} \text { Direct labor standard (2 hrs. @ \$12.75/hr.) } &\$25.50& \text { per finished unit } \\ \text { Actual direct labor hours} &81,500& \text {hrs. } \\ \text {Actual finished units produced } &40,000& \text {units } \\ \text { Actual cost of direct labor } &\$1,100,250\\\end{array}$

• A) $19,125 favorable.
• B) $61,125 unfavorable.
• C) $80,250 favorable.
• D) $61,125 favorable.
• E) $80,250 unfavorable.

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Definitions:

Rescorla

A significant figure in psychology, known for his work with Robert A. Wagner on the Rescorla-Wagner model of classical conditioning, focusing on how stimuli are associated.

Unconditioned Response

A natural, automatic reaction to a stimulus that occurs without prior learning or conditioning.

Stimulus Discrimination

The ability to distinguish between different stimuli, learning to respond to one stimulus but not to similar others.

Chihuahuas

A small dog breed originating from Mexico, known for its small size, big ears, and spirited personality.