The Following Data Relate to Product No

question 34

Multiple Choice

The following data relate to product no. 33 of La Quinta Corporation:
Direct labor standard: 5 hours at $14 per hour
Direct labor used in production: 45,000 hours at a cost of $639,000
Manufacturing activity: 8,900 units completed
The direct-labor efficiency variance is:

• A) $7,000F.
• B) $7,000U.
• C) $7,100F.
• D) $7,100U.
• E) None of the other answers are correct.

---

Definitions:

Literal Meaning

The exact, primary meaning of a word or phrase, without interpretation or inference.

Feelings

Emotional states or reactions that are a response to events, situations, individuals, or internal thoughts.

Humor

A quality that makes something laughable or amusing; often used to ease tense situations or convey messages in a light-hearted manner.

Message Effectiveness

The degree to which a communicated message achieves its intended purpose or result.