Galla Corporation Makes a Product with the Following Standard Costs

question 280

Multiple Choice

Galla Corporation makes a product with the following standard costs: The company budgeted for production of 2,400 units in June,but actual production was 2,500 units.The company used 19,850 pounds of direct material and 980 direct labor-hours to produce this output.The company purchased 21,700 pounds of the direct material at $6.70 per pound.The actual direct labor rate was $19.20 per hour and the actual variable overhead rate was $1.80 per hour. The company applies variable overhead on the basis of direct labor-hours.The direct materials purchases variance is computed when the materials are purchased.
The labor rate variance for June is:

• A)$800 U
• B)$784 U
• C)$800 F
• D)$784 F

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Definitions:

Our Common Future

A report published by the World Commission on Environment and Development (WCED) in 1987, also known as the Brundtland Report, focusing on sustainable development.

Anthropocentrism

The belief that human beings are the most important entity in the universe, often leading to viewing non-human life forms and nature from a human-centered perspective.

Ecological Modernization

A theory proposing that economies can continue to grow while simultaneously reducing their environmental impact, through technological innovation and improved environmental governance.

Ecofeminism

An approach that investigates the domination of women and nature by men.