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

question 8

Multiple Choice

The following information describes a company's usage of direct labor in a recent period. The total direct labor cost 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) $6,500 unfavorable.
• B) $22,500 favorable.
• C) $6,500 favorable.
• D) $29,000 favorable.
• E) $22,500 unfavorable.

Recognize the role of end-of-file (EOF) indicators.

Understand how to read from and write to files using specific functions.

Master the use of file positioning functions for random access files.

Distinctively use various file writing methods.

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Definitions:

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