Reference: 21_06
the Following Information Describes a Company's Use of Direct

question 152

Multiple Choice

Reference: 21_06
The following information describes a company's use of direct labor in a recent period:
$\begin{array}{llr} \text { Actual hours used} &45,000\\ \text { Actual rate per hour} &\$15\\ \text { Standard rate per hour} &\$14\\ \text { Standard hours for units produced} &47,000\\\end{array}$

-The direct labor rate variance is:

• A) $28,000 favorable
• B) $28,000 unfavorable
• C) $45,000 unfavorable
• D) $45,000 favorable
• E) $17,000 unfavorable

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Definitions:

Pavlov

A Russian physiologist best known for his work in classical conditioning, demonstrating how animals can learn to associate a neutral stimulus with a reflexive response.

Conditioned Reinforcer

A stimulus that gains its reinforcing power through its association with a primary reinforcer, used to modify behavior.

Approving Nod

A gesture made by moving the head up and down to signify agreement or approval.

Cool Drink

A beverage served chilled, often refreshing and consumed to quench thirst or provide relief from heat.