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:

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