The Following Data Is Given for the Harry Company

question 45

Multiple Choice

The following data is given for the Harry Company: Overhead is applied on standard labor hours.
The direct labor rate variance is:

• A) 6,000U
• B) 6,000F
• C) 33,000F
• D) 33,000U

---

Definitions:

Chunking Effect

A cognitive process that enhances memory by breaking information down into smaller, manageable units or chunks.

Primacy Effect

The tendency to remember information at the beginning of a list better than information that comes later.

Serial Position Effect

A cognitive phenomenon whereby items at the beginning and end of a list are more easily remembered than those in the middle.

Encoding Specificity Effect

The principle stating that the recall of information is higher if the cues present at the time of encoding are also present at the time of retrieval.