Allan Company
Allan Company Manufactures Overalls The Company Required 600,000 M at $1

question 166

Multiple Choice

Allan Company
Allan Company manufactures overalls. During the year, it manufactured 125,000 overalls, using 2.9 hours of direct labour per unit at a rate of $6.25 per hour. The materials and labour standards for manufacturing the overalls are as follows: $\begin{array}{lll}\text {Direct materials ( \( 5 \mathrm{~m} \) of denim \( @ \$ 2 \) per metre) }&\$10\\\text {Direct labour (3 hours \( @ \$ 6 \) per }&18\\\end{array}$
The company required 600,000 m at $1.95 per metre to make the 125,000 overalls.There were no beginning or ending inventories.
-Refer to Allan Company. What is the entry to record the direct labour variances?

• A) Work in Process 2,265,625
• Labour Efficiency Variance 75,000
• Labour Rate Variance 90,625
• Accrued Payroll 2,250,000
• B) Work in Process 2,250,000
• Labour Rate Variance 90,625
• Labour Efficiency Variance 75,000
• Accrued Payroll 2,265,625
• C) Work in Process 2,250,000
• Labour Rate Variance 93,750
• Labour Efficiency Variance 78,125
• Accrued Payroll 2,265,625
• D) Work in Process 2,265,625
• Labour Efficiency Variance 78,125
• Labour Rate Variance 93,750
• Accrued Payroll 2,250,000

Comprehend the distinction between natural and formal concepts.

Analyze how concepts aid in cognitive processes, including economizing cognitive efforts and facilitating communication.

Identify the characteristics of natural concepts as described by psychologist Eleanor Rosch.

Grasp the essence of problem-solving strategies, including algorithms, heuristics, and trial and error.

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Definitions:

Whole Grains

Foods that contain all the essential parts and naturally-occurring nutrients of the entire grain seed, such as wheat, rice, oats, and barley.

Sugary Foods

Foods high in sugar content, which can contribute to various health issues when consumed in excess.

Obesity

A medical condition characterized by excessive body fat that presents a risk to health.

Health Conditions

A broad term referring to any disorder, disease, or ailment affecting one's physical or mental well-being.