Bear Company Uses a Standard Costing System -Refer to the Figure

question 161

Multiple Choice

Bear Company uses a standard costing system. The following information pertains to direct labour costs for the month of March:
$$\begin{array} { l l } \text { Standard direct labour rate per hour } & \$ 15.00 \\\text { Actual direct labour rate per hour } & \$ 13.50 \\\text { Labour rate vari ance } & \$ 18,000 \text { favourable } \\\text { Actual output } & 1,000 \text { units } \\\text { Standard hours allowed for actual production } & 10,000 \text { hours }\end{array}$$
-Refer to the Figure.How many actual labour hours were worked during March for Bear Company?

• A)1,200 hours
• B)2,000 hours
• C)10,000 hours
• D)12,000 hours

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Definitions:

Semicircular Canals

Structures in the inner ear that are part of the vestibular system, helping to control balance and spatial orientation by detecting rotational movements.

Maculae

Specialized structures in the vestibular system of the inner ear, involved in sensing linear acceleration and gravity.

Static Equilibrium

The condition in which a physical system is at rest or its center of mass moves at a constant velocity, showing no net change in motion.

Otoliths

Small crystals in the inner ear that contribute to the sense of balance by responding to gravity and movement.