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:

Cerebrum

The largest brain structure, consisting of the upper part of the brain; divided into two hemispheres, it is in charge of most sensory, motor, and cognitive processes. From the Latin for “brain.”

Cerebellum

A part of the brain located at the back of the skull, responsible for coordinating voluntary movements and maintaining balance and posture.

Balance

The ability to maintain stability and equilibrium, either physically or in terms of a situation or approach.

Ballerina

A female ballet dancer, often highly trained and skilled in classical ballet techniques.