Fabiano Corporation Makes a Product Whose Direct Labor Standards Are

question 74

Multiple Choice

Fabiano Corporation makes a product whose direct labor standards are 0.5 hours per unit and $23.00 per hour. In February the company produced 3,300 units using 1,640 direct labor-hours. The actual direct labor cost was $38,540.
-The labor efficiency variance for February is:

• A)$230 F
• B)$235 F
• C)$230 U
• D)$235 U

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Definitions:

Conditional Affection

Conditional affection is an emotional response or feeling of love that is dependent on the other person meeting certain conditions or expectations.

Congruence

The quality of agreeing, being in harmony, or corresponding directly with something else; often used in psychology to describe alignment between an individual’s self-perception and reality.

Self-Concept

An individual's comprehensive understanding and awareness of themselves, encompassing self-image, self-esteem, and the attitudes one holds about oneself.

Humanistic Approach

A psychological perspective that emphasizes the study of the whole person, looking at human behavior not only through the eyes of the observer, but also through the eyes of the person doing the behaving.