The Standard Cost Card of a Particular Product Specifies That

question 191

Multiple Choice

The standard cost card of a particular product specifies that it requires 4.5 direct labor-hours at $12.80 per direct labor-hour.During March,2,300 units of the product were produced and direct labor wages of $128,300 were incurred.A total of 11,700 direct labor-hours were worked.The direct labor variances for the month were:

• A)Option A
• B)Option B
• C)Option C
• D)Option D

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Definitions:

Payroll Checks

Payroll checks are written documents issued by an employer to pay an employee for services rendered.

Special Bank Account

A bank account designated for a specific purpose or to handle particular types of transactions, separate from general accounts.

Maturity Value

The amount payable to the holder of a financial instrument at its maturity date.

Note Payable

A written promise to pay a certain amount of money, typically including interest, by a certain date; a form of credit or loan.