A Company Had a $22,000 Favorable Direct Labor Efficiency Variance

question 34

Multiple Choice

A company had a $22,000 favorable direct labor efficiency variance during a time period when the standard rate per direct labor hour was $22 and the actual rate per direct labor hour was $21.If the standard direct labor hours allowed for production were 5,000 what is the amount of actual direct labor cost during this period?

• A) $84,000
• B) $88,000
• C) $100,000
• D) $105,000
• E) $110,000

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Definitions:

T Lymphocytes

A type of white blood cell crucial for the body's immune response, playing a key role in fighting infections and cancer.

Thymosin

A hormone secreted by the thymus that plays a role in the development and differentiation of T cells for the immune system.

Melatonin

A hormone that helps to regulate circadian rhythms.

Erythropoietin

A hormone secreted by the kidney and responsible for regulating the production of red blood cells.