The Following Information Is Presented for the Maybeel Manufacturing Company

question 40

Multiple Choice

The following information is presented for the Maybeel Manufacturing Company.
- Direct labor rate standard is $11.55.
- Direct labor efficiency standard is 2.5 hours per unit.
- Budgeted production is 1,200 units.
- Production required 2,910 direct labor hours at a cost of $33,174.
- Actual production is 1,150 units.
What is the direct labor efficiency variance?

• A) $404.25 Favorable
• B) $404.25 Unfavorable
• C) $1,039.50 Favorable
• D) $1,039.50 Unfavorable

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Definitions:

Top-Down Processing

A cognitive process that uses an individual's background knowledge to influence perception.

Superman

A fictional superhero character created by Jerry Siegel and Joe Shuster, appearing in American comic books published by DC Comics, known for his superhuman abilities.

Difference Notice

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Objects of known mass used for various purposes including balancing scales, physical exercises, and as measurements in scientific experiments.