Reference: 21_06
the Following Information Describes a Company's Use of Direct

question 152

Multiple Choice

Reference: 21_06
The following information describes a company's use of direct labor in a recent period:
$\begin{array}{llr} \text { Actual hours used} &45,000\\ \text { Actual rate per hour} &\$15\\ \text { Standard rate per hour} &\$14\\ \text { Standard hours for units produced} &47,000\\\end{array}$

-The direct labor rate variance is:

• A) $28,000 favorable
• B) $28,000 unfavorable
• C) $45,000 unfavorable
• D) $45,000 favorable
• E) $17,000 unfavorable

---

Definitions:

Inhibitory Postsynaptic Potentials (IPSPs)

Hyperpolarizations occurring at a postsynaptic membrane making the neuron less likely to generate an action potential.

Hyperpolarization

An increase in the membrane potential of a cell, making the inside of the cell more negative relative to the outside and reducing the likelihood of firing an action potential.

Plasma Membrane

The lipid bilayer that encases cells, controlling the movement of substances in and out of the cell and facilitating communication and signaling.

Neuronal Pathway

Networks of neurons that transmit signals between different parts of the brain or from the brain to the rest of the body.