The Fellowes Company Has Developed Standards for Labor What Is the Labor Rate Variance for June?
A) $30

question 47

Multiple Choice

The Fellowes Company has developed standards for labor.During June,75 units were scheduled and 100 were produced.Data related to labor are:
$$\begin{array} { | l | l | } \hline \text { Standard hours allowed } & 3 \text { hours per unit } \\\hline \text { Standard wages allowed } & \$ 4.00 \text { per hour } \\\hline \text { Actual direct labor } & 310 \text { hours (total cost } \$ 1,209 \text { ) } \\\hline\end{array}$$ What is the labor rate variance for June?

• A) $30 unfavorable.
• B) $31 favorable.
• C) $31 unfavorable.
• D) $30 favorable.

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Definitions:

Autonomic Nervous System

The part of the nervous system that controls involuntary functions of the body, including heart rate, digestion, and respiratory rate, divided into the sympathetic and parasympathetic systems.

Parasympathetic

Part of the autonomic nervous system that conserves energy by slowing the heart rate and increasing intestinal and gland activity.

Sympathetic

Part of the autonomic nervous system involved in the body's fight or flight response, regulating heart rate, blood flow, and other functions.

Epinephrine

A hormone and neurotransmitter also known as adrenaline; it increases heart rate, constricts blood vessels, and dilates air passages.