Using the Labor Time Standard of 0 A) $3,960 (F)
B) $8,460 (U)
C) $3,960 (U)
D)

question 32

Multiple Choice

Using the labor time standard of 0.5 labor hour per unit and a labor cost standard of $10 per labor hour for a 10 pound bag of chocolate and the following actual cost and usage data, compute the direct labor variance. $\begin{array}{lr}\text {Direct labor hours used }&\text {4,950 hours }\\\text { Total cost of direct labor}&\text {\$ 53,460 }\\\text {Number of good units prochuced }&\text { 9,000 units}\\\end{array}$

• A) $3,960 (F)
• B) $8,460 (U)
• C) $3,960 (U)
• D) $8,460 (F)

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Definitions:

Ideal Work Situation

A hypothetical scenario where an employee's work environment, tasks, relationships, and rewards perfectly meet their preferences and needs.

Organisational Objectives

The specific, measurable, and achievable goals that an organization aims to accomplish within a set timeframe to fulfill its mission.

Division of Labour

The assignment of different parts of a manufacturing process or task to different individuals in order to improve efficiency.

Collection of Tasks

A set of activities or assignments grouped together, often aiming to achieve a particular goal or outcome.