Mate Corporation's Standard Wage Rate Is $11

question 40

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.
-The Labor Rate Variance for May would be recorded as a:

• A)debit of $5,220.
• B)credit of $6,212.
• C)credit of $5,220.
• D)debit of $6,212.

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Definitions:

Perceived Inequity

A feeling or belief that the balance of contributions and rewards in a relationship or situation is unfair.

Subconscious Goal Motivation

involves goals that influence one's behavior below the level of conscious awareness.

Stajkovic, Locke, and Blair

Refers to researchers who have contributed to the fields of psychology and organizational behavior, particularly in the areas of motivation and leadership.

Felt Negative Inequity

Occurs when an individual perceives that they have received less than they have contributed or less than others, leading to feelings of unfairness.