The Standard Cost Card of a Particular Product Specifies That

question 72

Multiple Choice

The standard cost card of a particular product specifies that it requires 4.5 direct labor-hours at $12.80 per direct labor-hour. During March, 2,300 units of the product were produced and direct labor wages of $128,300 were incurred. A total of 11,700 direct labor-hours were worked. The direct labor variances for the month were:

• A)Option A
• B)Option B
• C)Option C
• D)Option D

---

Definitions:

Psychogenic

Originating from psychological factors rather than physical causes.

Paralysis

The loss of the ability to move (and sometimes to feel anything) in part or most of the body, typically as a result of illness, poison, or injury.

Irrational

Thinking or behavior that is not based on sound reasoning, logic, or factual evidence.

Cultural Difference

Variations in practices, beliefs, and values among people from different cultural backgrounds.