Harrison, Inc

question 107

Multiple Choice

Harrison, Inc., has computed direct labor standards for the manufacture of its product to be 4 hours of labor per product at a cost of $15 per hour. During March, Harrison produced 45 products in 190 hours and incurred direct labor costs of $2,720. Harrison's direct labor efficiency variance was

• A) $20 (U).
• B) $130 (U).
• C) $150 (U).
• D) $130 (F).

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Definitions:

Correlation

A statistical measure that indicates the extent to which two or more variables fluctuate together.

Stressed

A physical or psychological state resulting from circumstances that feel challenging or threatening.

Experiment

A method of research in the sciences or social sciences in which variables are manipulated to observe the effect on some behavior or mental process.

Stress

The body’s response to any demand or challenge, which can be physical, mental, or emotional, and influences the state of both mental and physical health.