The Standard Costs and Actual Costs for Direct Labor for the Manufacture

question 59

Multiple Choice

The standard costs and actual costs for direct labor for the manufacture of 2,500 actual units of product are as follows: $\begin{array}{ll}\text { StandardCosts } \\7,500 \text { hours } \$ 12 & \text { Directlabor } \\\\\text { Actual Costs } \\7,400 \text { hours } \$ 11.40 & \text { Direct labor }\end{array}$
The amount of the direct labor rate variance is:

• A) $4,440 unfavorable.
• B) $4,500 favorable.
• C) $4,440 favorable.
• D) $4,500 unfavorable.

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Definitions:

IQ Tests

IQ Tests are standardized assessments designed to measure human intelligence and cognitive abilities in relation to others.

Flynn Effect

The observed substantial and long-term increase in intelligence test scores measured across the world over the 20th century.

Raw IQ Scores

A measurement of an individual's cognitive abilities without adjustments for age or any other factors.

Flynn Effect

The observed substantial and long-term increase in both fluid and crystallized intelligence test scores measured in various parts of the world over the 20th century.