The Lennon Company Uses a Standard Costing System and a Flexible

question 114

Multiple Choice

The Lennon Company uses a standard costing system and a flexible budget.At a normal level of activity of 15,000 units and 45,000 standard direct labor hours,the standard direct labor cost would be $270,000.During June,44,050 hours were worked to produce 14,000 units at an actual direct labor cost of $352,000.The direct labor efficiency variance in June was

• A) $20,300 (U).
• B) $12,300 (U).
• C) $12,300 (F).
• D) $15,300 (U).

---

Definitions:

Complex Data

Data that is multi-dimensional, unstructured, or large in volume, making it challenging to process, analyze, or understand using conventional methods.

Oral Messages

Communication conveyed through spoken words rather than written texts, often used in face-to-face or telephonic conversations.

Written Messages

Communication conveyed through written words, including letters, emails, texts, and memos.

Interactive Presentation

A presentation that is a conversation between the speaker and the audience.