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

question 10

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

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Definitions:

Timely

Occurring at a suitable or opportune moment, ensuring relevance and effectiveness.

Personal Feedback

The information given to individuals regarding their performance, behavior, or characteristics, intended to support their development and improvement.

Flying Blind

Making decisions or taking actions without having sufficient information or data, akin to navigating without visual references.

Plutonic Rock

An igneous rock that solidified at depth rather than on the surface; synonym: intrusive rock.