Reference: 21_05 A Job Was Budgeted to Require Three Hours of Labor

question 107

Multiple Choice

Reference: 21_05
A job was budgeted to require three hours of labor per unit at $8 per hour. The job consisted of 8,000 units and was completed in 22,000 hours at a total labor cost of $198,000.
-The entry to record the labor costs and variances would include a:

• A) debit to Goods in Process for $198,000.
• B) credit to Factory Payroll for $192,000.
• C) debit to Direct Labor Cost Variance for $6,000.
• D) credit to Direct Labor Cost Variance for $6,000.
• E) credit to Direct Labor Efficiency Variance for $16,000

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Definitions:

Negative Emotional Stimuli

Refers to events, objects, or situations that induce a negative emotional response.

Hyperattentive

Exhibiting an unusually high level of attention or focus, often to the exclusion of broader environmental contexts.

Borderline Personality Disorder

A mental health disorder characterized by pervasive instability in moods, behavior, self-image, and functioning.

Pathological Personality Traits

Enduring, maladaptive patterns of behavior, cognition, and inner experience, exhibited across many contexts and deviating markedly from those accepted by the individual's culture.