The Standard Costs and Actual Costs for Direct Materials, Direct

question 126

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: $\begin{array}{ll}\text { StandardCosts } \\7,500 \text { hours } \$ 12 & \text { Directlabor } \\\\\text { Actual Costs } \\7,400 \text { hours } \$ 11.40 & \text { Direct labor }\end{array}$
The amount of the direct labor time variance is:

• A) $1,200 favorable.
• B) $1,140 unfavorable.
• C) $1,200 unfavorable.
• D) $1,140 favorable.

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Definitions:

Human Patterns

The recurring and predictable behaviors, habits, or trends exhibited by individuals or groups in society.

Cognitive Analysis

The examination of mental processes including perception, memory, thought, and problem-solving.

Dispositional Analysis

The assessment of an individual's inherent traits, characteristics, and tendencies to understand behavior.

Social Comparison

The process by which individuals evaluate their own abilities, achievements, and conditions in relation to others.