Figure 4 Shannon Ltd.'s Standard Cost Card Contained the Following Information

question 7

Multiple Choice

Figure 4
Shannon Ltd.'s standard cost card contained the following information:
Direct labour: 1.25 hours x £8.00 per hour = £10.00
Shannon planned to make 12,000 units. Shannon actually made 10,000 units using 13,000 hours.
-Refer to Figure 4. If Shannon's actual labour cost was £136,500, Shannon's labour rate variance was

• A) £32,500 unfavorable
• B) £32,500 favorable
• C) £6,500 unfavorable
• D) £6,500 favorable

---

Definitions:

Alzheimer's Disease

A progressive neurological disorder that causes brain cells to waste away and die, leading to a continuous decline in thinking, behavioral, and social skills.

Father's Presence

The influence or impact of a father's active involvement and support in a child's life.

Child Development

The biological, psychological, and emotional changes that occur in human beings between birth and the end of adolescence.

Father's Absence

A situation where the father is physically or emotionally absent from the child's life, which can have various impacts on the child's development and psychological health.