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)

---

Definitions:

Minitab Output

The resultant data and graphs produced by Minitab, a statistical analysis software, after performing specified analyses.

Coefficient of Determination

A statistical measure, often denoted R², that represents the proportion of variance in the dependent variable predictable from the independent variable(s).

Coefficient of Correlation

A measure that indicates the extent to which two variables change together. If the value is close to 1 or -1, it indicates a strong relationship between the variables.

Random Sample

A subset of a population selected in such a manner that every individual has an equal chance of being chosen.