The Following Data Relate to Direct Labor Costs for the Current

question 59

Multiple Choice

The following data relate to direct labor costs for the current period: What is the direct labor rate variance?

• A) $18,000 unfavorable
• B) $ 4,500 favorable
• C) $17,100 unfavorable
• D) $ 3,600 favorable

---

Definitions:

Referent Power

A form of influence based on the charisma and interpersonal appeal of the power-holder, rather than on formal positions or commands.

Virtuous Power

Power exercised with moral integrity and for the greater good, often characterized by fairness, justice, and a concern for others' well-being.

Bertrand Russell

A British philosopher, logician, mathematician, historian, writer, and social critic, known for his work in mathematical logic and analytic philosophy.

Max Weber

A German sociologist, philosopher, and political economist known for his theories on the nature of bureaucracy, social stratification, and the sociology of religion.