Using the Labor Time Standard of 0 $\quad 4,950$ Hours
Total Cost of Direct Labor

question 62

Multiple Choice

Using the labor time standard of 0.5 labor hour per unit and a labor cost standard of $10 per labor hour for a 10 pound bag of chocolate and the following actual cost and usage data, compute the direct labor efficiency variance. Direct labor haurs used $\quad 4,950$ hours
Total cost of direct labor $\quad \$ 53,460$
Number of good urits produced $\quad 9,000$ units

• A) $3,960 (F)
• B) $3,960 (U)
• C) $4,500 (U)
• D) $4,500 (F)

---

Definitions:

Immune Activity

The actions and processes through which the immune system identifies and responds to harmful organisms or substances.

Problem-Focused Coping

Problem-focused coping involves tackling a stressful situation directly, aimed at addressing or altering the source of stress.

Type A Personality

Type A Personality is characterized by traits such as high competitiveness, self-imposed stress, impatience, and a sense of urgency, often linked to a higher risk of heart disease.

Type B Personality

A personality type characterized by a relaxed, less competitive approach to life, as opposed to the more stressed and goal-oriented Type A personality.