Using the Labor Time Standard of 0 A) $4,500 (U)
B) $4,500 (F)
C) $3,960 (F)
D)

question 11

Multiple Choice

Using the labor time standard of 0.5 labor hour per unit and a labor cost standard of $10 per labor hour for a 10 pound bag of chocolate and the following actual cost and usage data,compute the direct labor rate variance.
$\begin{array}{ll}\text { Direct labor hours used } & 4,950 \text { hours } \\\text { Total cost of direct labor } & \$ 53,460 \\\text { Number of good units produced } & 9,000 \text { units }\end{array}$

• A) $4,500 (U)
• B) $4,500 (F)
• C) $3,960 (F)
• D) $3,960 (U)

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Definitions:

Foreskin

The fold of skin covering the head of the penis, which can be removed by circumcision for cultural, religious, or health reasons.

Perineal Care

The practice of cleaning and caring for the perineum, the region between the anus and the genitals, to prevent infection and maintain hygiene.

Pediculosis Capitis

A common parasitic infestation of the scalp caused by head lice, leading to itching and discomfort.

Lindane

A chemical used in medications and insecticides, previously common in treatments for lice and scabies, now restricted due to health risks.