Mate Corporation's Standard Wage Rate Is $11

question 45

Multiple Choice

Mate Corporation's standard wage rate is $11.90 per direct labor-hour (DLH) and according to the standards, each unit of output requires 4.5 DLHs. In May, 2,900 units were produced, the actual wage rate was $11.50 per DLH, and the actual hours were 15,530 DLHs.
-In the journal entry to record the incurrence of direct labor costs in May,the Work in Process entry would consist of a:

• A)credit of $155,295.
• B)debit of $155,295.
• C)credit of $178,595.
• D)debit of $178,595.

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Definitions:

Fatalistic Attitude

A mindset or belief that events are predetermined to happen and cannot be changed by the individual, leading to a sense of powerlessness.

Good Luck

A favorable or beneficial circumstance that happens by chance, often considered an element of success not attributable to one's actions.

Halo Effect

A cognitive bias where the perception of one positive quality in a person leads to the unjustified extension of positive evaluation to other qualities.

Favorable Impression

The positive perception or judgment of someone or something based on initial interactions or information.