Consider the Following Information The Direct-Labor Rate Variance Is:
A) $17,250U

question 60

Multiple Choice

Consider the following information: $$\begin{array} { l l } \text { Actual direct labor hours } & 34,500 \\\text { Standard direct labor hours } & 35,000 \\\text { Total actual direct labor cost } & \$ 241,500 \\\text { Direct-labor efficiency variance } & \$ 3,200 \mathrm {~F}\end{array}$$ The direct-labor rate variance is:

• A) $17,250U.
• B) $20,700U.
• C) $20,700F.
• D) $21,000F.
• E) none of the other answers are correct.

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Definitions:

John Watson

An influential figure in the field of psychology, known for his work in developing the theory of behaviorism.

Psychodynamic

Psychodynamic refers to a psychological perspective that analyzes how human behavior springs from unconscious drives and conflicts.

Cognitive Model

An approach in psychology that explains human behavior by understanding thought processes.

Learning/Behavioral Approach

The Learning/Behavioral Approach is a perspective in psychology that emphasizes the importance of observable behaviors, and suggests that behaviors are learned through interactions with the environment, particularly through conditioning.