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

question 21

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 efficiency variance is:

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

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Definitions:

System of Equations

A set of two or more equations with the same set of unknowns, which are solved simultaneously.

Variable Substitution

Replacing a variable in an equation or expression with its corresponding value.

Variable Substitution

Replacing variables with specific values or expressions within mathematical equations to simplify or solve them.

Exponentiation

A mathematical operation involving two numbers, where one number, the base, is raised to the power of the other, the exponent.