A Job Was Budgeted to Require 3 Hours of Labor

question 147

Multiple Choice

A job was budgeted to require 3 hours of labor per unit at $8.00 per hour. The job consisted of 8,000 units and was completed in 22,000 hours at a total labor cost of $198,000. What is the total labor cost variance?

• A) $2,000 unfavorable.
• B) $3,000 unfavorable.
• C) $6,000 unfavorable.
• D) $8,000 unfavorable.
• E) $9,000 unfavorable.

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Definitions:

Multicultural

Relating to, or representing several different cultures or cultural elements.

Utilitarianism

A moral philosophy that advocates for actions that maximize happiness and well-being for the majority.

Rawls

A philosopher best known for his theory of justice as fairness, which emphasizes principles of equality and liberty in organizing society.

Kant

Refers to Immanuel Kant, an 18th-century German philosopher known for his work in epistemology, ethics, and metaphysics, emphasizing duty, moral law, and the categorical imperative.