The Russell Company Provides the Following Standard Cost Data Per

question 112

Multiple Choice

The Russell Company provides the following standard cost data per unit of product: $\begin{array}{lrr} \text {Direct material (3 gallons @ \$6 per gallon) } &\$18.00\\ \text {Direct labor (2 hours@\$10per hour) } &\$20.00\\\end{array}$

During the period,the company produced and sold 22,000 units,incurring the following costs:
$\begin{array}{llll}\text { Direct material } & 68,00 \text { Cgallons } & @ & \$ 5.90 \text { per gallon } \\\text { Direct labor } & 45,500 \text { hours } & @ & \$ 9.75 \text { per hour }\end{array}$
The direct labor price variance was:

• A) $11,000 unfavorable.
• B) $11,000 favorable.
• C) $11,375 unfavorable.
• D) $11,375 favorable.

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Definitions:

External Abdominal Oblique

A large muscle on the outer surface of the lower abdomen that functions in rotating and bending the body.

Levator Scapulae

A muscle in the back that elevates the scapula (shoulder blade).

Scapula

The shoulder blade, a large, flat, triangular bone situated on the posterior of the shoulder, connecting the humerus (upper arm bone) with the clavicle (collar bone).

Serratus Anterior

A muscle located on the side of the chest, playing a crucial role in the movement and rotation of the shoulder blade (scapula).