The Standard Costs and Actual Costs for Direct Labor for the Manufacture

question 23

Multiple Choice

The standard costs and actual costs for direct labor for the manufacture of 2,500 actual units of product are as follows:
The amount of the direct labor rate variance is:

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Definitions:

Seeds

The reproductive unit of a flowering plant, capable of developing into another such plant.

Gymnosperms

A collection of plants that produce seeds, such as conifers, cycads, Ginkgo, and gnetophytes, distinguished by their seeds being exposed, not contained within an ovary.

Angiosperms

The largest group of land plants characterized by flowers and fruit, which enclose the seeds.

Pollinators

Animals or insects that transfer pollen from one flower to another, facilitating plant fertilization.