Hobart Company Manufactures Patio Umbrellas

question 69

Multiple Choice

Hobart Company manufactures patio umbrellas.The direct labor standard for each umbrella is 1.25 direct labor hours at a standard rate of $12.00 per hour.During June,Hobart used 36,000 direct labor hours to produce 30,000 umbrellas.Hobart's direct labor payroll totaled $428,400.What is Hobart's direct labor rate variance for November?

• A) $3,600 unfavorable
• B) $3,600 favorable
• C) $18,000 favorable
• D) $18,000 unfavorable

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Definitions:

Androgen Binding Protein

A protein that binds androgens (male hormones), facilitating their transport within the body, particularly within the testes and blood.

Luteinizing Hormone

A hormone produced by the anterior pituitary gland that plays a key role in controlling the function of the ovaries in women and the testes in men.

Inhibin

A hormone secreted by the gonads that inhibits the production of follicle-stimulating hormone (FSH) by the pituitary gland.

Progesterone

A steroid hormone released by the corpus luteum that prepares the endometrium for the potential of pregnancy after ovulation.