The Standard Costs and Actual Costs for Direct Materials, Direct

question 73

Multiple Choice

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

• A) $1,180 favorable
• B) $1,140 unfavorable
• C) $1,180 unfavorable
• D) $1,140 favorable

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Definitions:

Colonization

The process by which a central system of power dominates the surrounding land and its components, often involving the settlement of its population and exploitation of resources.

Slaveholding Border States

Refers to the U.S. states on the border between the North and South that permitted slavery during the Civil War but did not secede from the Union.

Radical Republicans

A faction of American politicians within the Republican Party of the United States from about 1854 until the end of Reconstruction in 1877, who believed in the immediate emancipation of the slaves and harsh repercussions for the Southern states.