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:

Job Satisfaction

The level of contentment or happiness an individual feels regarding their job.

Good Performance

The degree to which an individual, group, or organization meets or exceeds the set expectations or standards in a given task or objective.

Rewarded

Being given something, often of value or significance, in recognition of one's service, effort, or achievement.

Job Performance

Job performance refers to the level of effectiveness and efficiency with which an individual or group completes their work tasks and responsibilities.