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

question 106

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 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) $8,460 (U)
• C) $3,960 (U)
• D) $8,460 (F)

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Definitions:

Social Loafing

The occurrence in which people put in less effort towards reaching a goal while working as part of a team compared to when working by themselves.

Social Facilitation

The tendency for people to perform differently, usually better, on tasks when they are in the presence of others compared to when they are alone.

Goof-off Phenomenon

The tendency to reduce effort and productivity in group settings due to the perceived diffusion of personal responsibility.

Social Facilitation

The tendency for people to perform differently when in the presence of others compared to when alone, typically showing an improvement in performance on simple or well-rehearsed tasks.