Fletcher Company Collected the Following Data Regarding Production of One

question 124

Multiple Choice

Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor rate 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) $61,125 unfavorable.
• B) $19,125 unfavorable.
• C) $61,125 favorable.
• D) $80,250 unfavorable.
• E) $80,250 favorable.

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Definitions:

Kubler-Ross

Kubler-Ross refers to Elisabeth Kübler-Ross, a psychiatrist known for her pioneering work on the five stages of grief.

Adjustment

The psychological process of adapting or coping with new, challenging, or changing environments or situations.

Dying

The process of approaching death or the cessation of life.

Kubler-Ross

A psychiatrist known for developing the Kubler-Ross model, which outlines five stages of grief that patients may go through when faced with terminal illness.