The Following Data Relate to Direct Labor Costs for the Current

question 26

Multiple Choice

The following data relate to direct labor costs for the current period: $\begin{array}{lrr} \text {36,000 hours at \( \$23.50 \) } & \text { Standard costs } \\ \text {36,000 hours at \( \$ 23.00 \) } & \text { Actual costs } \\\end{array}$

What is the direct labor time variance?

• A) $23,000 unfavorable
• B) $23,500 unfavorable
• C) $23,500 favorable
• D) $23,000 favorable

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A state of being where an individual experiences peace and harmony in their life, often connected to beliefs, faith, or existential understanding.

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A governmental insurance scheme which covers the health care expenses of its citizens.

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The condition of lacking visual perception due to physiological or neurological factors.