Cole Laboratories Makes and Sells a Lawn Fertilizer Called Fastgro

question 59

Multiple Choice

Cole laboratories makes and sells a lawn fertilizer called Fastgro. The company has developed standard costs for one bag of Fastgro as follows: The company had no beginning inventories of any kind on Jan. 1. Variable overhead is applied to production on the basis of standard direct labor-hours. During January, the following activity was recorded by the company:
Production of Fastgro: 4,000 bags
Direct materials purchased: 85,000 pounds at a cost of $32,300
Direct labor worked: 390 hours at a cost of $4,875
Variable overhead incurred: $1,475
Inventory of direct materials on Jan. 31: 3,000 pounds
-The labor rate variance for January is:

• A) $475 F
• B) $475 U
• C) $585 F
• D) $585 U

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Definitions:

Second Language

A language learned by a person in addition to their native language, often for communication in personal, social, or professional contexts.

Phonology

The study of the sound system of languages, including the rules for their sequence and combination.

Morphology

The study of the form and structure of words in a language, including the rules for word formation and inflection.

Recasting

Recasting in language learning is a technique where an incorrect sentence is repeated back correctly by someone else, helping the learner notice and correct their mistake.