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

question 78

Multiple Choice

The following information describes a company's usage of direct labor in a recent period. The direct labor efficiency variance is: $\begin{array}{llr} \text { Actual hours used } &45,000\\ \text { Actual rate per hour} &\$15.00\\ \text {Standard rate per hour } &\$14.50\\ \text {Standard hours for units produced } &47,000\\\end{array}$

• A) $29,000 unfavorable.
• B) $29,000 favorable.
• C) $52,500 unfavorable.
• D) $52,500 favorable.
• E) $22,500 unfavorable.

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Definitions:

Ethical

Relating to moral principles or the branch of knowledge that deals with moral principles.

Power Differential

The difference in authority, influence, or strength between individuals or groups in a social or professional setting.

Ethical

Relating to moral principles or the branch of knowledge dealing with these.

Ethical Imperatives

Principles or mandates of ethical conduct that dictate the morally right actions or behaviors.