Bok Company's Output for the Current Period Was Assigned a $400,000

question 49

Multiple Choice

Bok Company's output for the current period was assigned a $400,000 standard direct labor cost. The direct labor variances included a $10,000 unfavorable direct labor rate variance and a $4,000 favorable direct labor efficiency variance. What is the actual total direct labor cost for the current period?

• A) $414,000.
• B) $386,000.
• C) $394,000.
• D) $406,000.
• E) $410,000.

---

Definitions:

Working Memory

An intellectual mechanism with constrained capabilities tasked with momentarily retaining data for processing purposes.

Baddeley's View

Refers to Alan Baddeley's model of working memory, which suggests it consists of multiple components, including the phonological loop, visuospatial sketchpad, episodic buffer, and central executive.

Retroactive Interference

A memory phenomenon where newer information interferes with the ability to recall older information.

Proactive Interference

Proactive interference occurs when older memories make it more difficult to learn and recall new information.