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: 
Definitions:
Business Segments
Distinct parts of a company that deal with different types of products or services, often reported separately in financial statements.
B2C
Stands for "Business to Consumer," describing transactions conducted directly between a company and consumers who are the end-users of its products or services.
Special Journals
Special journals are accounting journals designed for recording and detailing types of financial transactions that occur frequently within a business, such as sales, purchases, cash receipts, and cash disbursements.
Information Needs
The specific data and information required by individuals or organizations to make informed decisions.
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