Midgley Corporation Makes a Product Whose Direct Labor Standards Are

question 378

Multiple Choice

Midgley Corporation makes a product whose direct labor standards are 0.8 hours per unit and $22.00 per hour. In April the company produced 6,900 units using 5,250 direct labor-hours. The actual direct labor cost was $113,925. The labor efficiency variance for April is:

• A)$5,940 U
• B)$5,940 F
• C)$5,859 F
• D)$5,859 U

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Definitions:

Working Memory

A cognitive system responsible for temporarily holding and processing information necessary for complex tasks such as learning, reasoning, and comprehension.

Mental Rotation

The cognitive process of rotating mental representations of two-dimensional and three-dimensional objects.

Visuospatial Planning

The ability to visualize and manipulate objects in space during planning and execution of tasks.

Sequence Learning

The process of acquiring knowledge about the order of items or events, vital in various cognitive tasks and human behavior.