Custom Tile Works Budgeted 2

question 255

Multiple Choice

Custom Tile Works budgeted 2.5 hours of direct labour per unit at $12.20 per hour to produce 520 hand-painted mosaic tiles. The 520 tiles were completed using 1,400 hours of direct labour at $12.50 per hour. What is the direct labour price variance?

• A) $390 favourable
• B) $420 favourable
• C) $420 unfavourable
• D) $390 unfavourable

---

Definitions:

Stress Response

The body's reaction to a challenge or demand, characterized by physiological changes such as increased heart rate and hormone levels.

Stressor

An event or condition that causes stress, challenging an individual's ability to cope.

Derealization

A psychological condition in which the world around seems unreal or distant.

Depersonalization Disorder

A mental disorder characterized by persistent or recurrent feelings of detachment from one's own body or mental processes, as if one is an outside observer of their own life.