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).

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Definitions:

Intimate Relationships

Deeply personal connections between individuals characterized by emotional closeness, love, trust, and mutual support.

Emotional Loneliness

A feeling of being emotionally disconnected from others, often resulting from the absence of intimate relationships.

Social Loneliness

The feeling of being isolated or not part of any social group, leading to feelings of sadness or loneliness because of a perceived lack of social connections.

Phenomenology

A philosophical movement emphasizing the subjective and qualitative experience of reality from the first-person perspective.