The Following Data Relate to Direct Labor Costs for the Current

question 104

Multiple Choice

The following data relate to direct labor costs for the current period of Executive Inc.: $\begin{array}{lrr} \text {6,000 hours at \( \$12.00 \) } & \text { Standard costs } \\ \text {7,500 hours at \( \$ 11.60 \) } & \text { Actual costs } \\\end{array}$

Refer to the information provided for Executive Inc. What is the direct labor rate variance?

• A) $3,000 unfavorable
• B) $3,000 favorable
• C) $2,400 unfavorable
• D) $2,400 favorable

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Definitions:

Social Analysis

The systematic examination of the interactions, norms, and structures within a society to understand and explain social phenomena.

Durkheim

Refers to Emile Durkheim, a foundational sociologist who introduced concepts such as social facts, collective conscience, and anomie in the study of societal norms and structures.

Collective Social Forces

The combined influence of societal institutions, structures, and processes that shape individual and group behavior.

Culture

The shared values, beliefs, norms, customs, arts, history, and behaviors of a group of people that define their societal way of life.