Lemoine Corporation's Standard Wage Rate Is $11

question 16

Multiple Choice

Lemoine Corporation's standard wage rate is $11.50 per direct labor-hour (DLH) and according to the standards, each unit of output requires 5.5 DLHs. In February, 8,900 units were produced, the actual wage rate was $11.60 per DLH, and the actual hours were 51,210 DLHs. The Labor Rate Variance for February would be recorded as a:

• A) debit of $5,121.
• B) credit of $4,895.
• C) credit of $5,121.
• D) debit of $4,895.

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Definitions:

Freud

Sigmund Freud was an Austrian neurologist and the founder of psychoanalysis, a clinical method for treating psychopathology through dialogue between a patient and a psychoanalyst.

Cumulative Experience

The total knowledge or skill that is gained through repeated exposure or activity over time.

Jung

Carl Jung, a Swiss psychiatrist and psychoanalyst who founded analytical psychology, known for concepts like archetypes, the collective unconscious, and individuation.

MBTI

The Myers-Briggs Type Indicator, a personality inventory classifying individuals into 16 psychological types based on preferences in perceiving the world and making decisions.