The Quinn Company Makes Tables for Which the Following Standards

question 4

Multiple Choice

The Quinn Company makes tables for which the following standards have been developed:
$\begin{array}{lll}&\text { Standard Inputs Expected }&\text { Standard Price }\\\text { Expected }&\text { For Each Unit of Output }&\text { Per Unit of Input }\\\hline\text { Direct Materials } & 10 \text { ounces } & \$4 \text { per ounce } \\\text { Direct Labor } & 3 \text { hours } & \$ 16 \text { per hour }\end{array}$
Production of 200 tables was expected in June,but 220 tables were actually completed.Direct materials purchased and used were 2,100 pounds at an actual price of $4.40 per pound.Direct labor cost for the month was $10,620,and the actual pay per hour was $18.00.What is the direct labor quantity variance for the month of June?

• A) $1,120 Favorable
• B) $1,120 Unfavorable
• C) $1,260 Favorable
• D) $1,260 Unfavorable

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Definitions:

Social Competence

The capacity to interact effectively with others, including the skills, behaviors, and emotional intelligence necessary for successful social relationships.

Stern Discipline

Strict or severe methods of training or controlling behavior, often emphasizing punishment over reinforcement.

Misbehavior

Actions or conduct, especially of children, that is considered inappropriate or out of accord with societal norms or expectations.

Family Meetings

Planned gatherings of family members to discuss issues of importance to the family, make decisions, and improve communication and relationships.