Answer the Following Questions Using the Information Below:
Animent Industries

question 92

Multiple Choice

Answer the following questions using the information below:
Animent Industries, Inc. (AII) , developed standard costs for direct material and direct labor. In 2015, AII estimated the following standard costs for one of their major products, the 10-gallon plastic container.
$\begin{array}{lll}&\text { Budgeted quantity }&\text { Budgeted price }\\\text { Direct materials } & 0.10 \text { pounds } & \$ 60 \text { per pound } \\\text { Direct labor } & 0.05 \text { hours } & \$ 30 \text { per hour }\end{array}$ During June, AII produced and sold 20,000 containers using 1,900 pounds of direct materials at an average cost per pound of $64 and 1,000 direct manufacturing labor-hours at an average wage of $30.50 per hour.
-The direct manufacturing labor price variance during June is ________.

• A) $500 unfavorable
• B) $500 favorable
• C) $7,600 unfavorable
• D) 1,600 unfavorable

---

Definitions:

Source Traits

Stable and permanent traits that are the basic factors of personality, derived by the method of factor analysis.

Surface Traits

Traits that show a correlation but do not constitute a factor because they are not determined by a single source.

Personality

The combination of characteristics or qualities that form an individual's distinctive character, shaping their patterns of thought, feelings, and behaviors.

Factor

An element contributing to a particular result or situation.