Jardell Corporation Makes a Product with the Following Standards for Labor

question 113

Multiple Choice

Jardell Corporation makes a product with the following standards for labor and variable overhead: The company budgeted for production of 6,400 units in June, but actual production was 6,400 units. The company used 3,180 direct labor-hours to produce this output. The actual variable overhead rate was $4.90 per hour. The company applies variable overhead on the basis of direct labor-hours.
-The variable overhead efficiency variance for June is:

• A)$100 F
• B)$98 F
• C)$100 U
• D)$98 U

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Definitions:

Human Resources Supply

The availability of potential employees possessing the necessary skills and qualifications to meet an organization's labor demands.

External Agencies

Organizations or bodies outside of a company that provide specialized services, such as recruitment, marketing, or legal assistance.

HR Forecasting

The practice of predicting future human resources needs of an organization based on current data and trends.

Human Capital Stock

The accumulated skills, knowledge, experience, and abilities that the workforce possesses, which can contribute to an organization's performance and productivity.