Lian Corporation's Standard Wage Rate Is $12

question 27

Multiple Choice

Lian Corporation's standard wage rate is $12.10 per direct labor-hour (DLH) and according to the standards, each unit of output requires 7.1 DLHs. In June, 4,500 units were produced, the actual wage rate was $11.90 per DLH, and the actual hours were 35,930 DLHs.
-The Labor Efficiency Variance for June would be recorded as a:

• A) debit of $47,362.
• B) debit of $48,158.
• C) credit of $48,158.
• D) credit of $47,362.

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Definitions:

Bid

An offer of a certain price for something, especially at auctions, or a pledge to perform certain services under specified conditions.

Prn

An abbreviation for the Latin phrase "pro re nata," meaning "as needed," commonly used in medical prescriptions to indicate that medication should be taken as required.

Qh

An abbreviation commonly used in medical prescriptions, meaning every hour.

Topical

Pertaining to application on a particular area of the skin or body surface for local treatment.