A Company Uses the Following Standard Costs to Produce a Single

question 201

Multiple Choice

A company uses the following standard costs to produce a single unit of output. During the latest month, the company purchased and used 58,000 pounds of direct materials at a price of $1.00 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $56,350 based on 4,900 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $15,000 and fixed manufacturing overhead incurred was $10,400. Based on this information, the direct labor rate variance for the month was:

• A) $1,200 favorable
• B) $3,650 favorable
• C) $2,450 favorable
• D) $3,650 unfavorable
• E) $1,200 unfavorable

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Definitions:

Psychotherapy Models

Theoretical frameworks used to understand the human mind, emotions, and behaviors, providing a basis for therapeutic interventions to treat psychological disorders.

Acceptance and Commitment Therapy

A form of psychotherapy that encourages people to embrace their thoughts and feelings rather than fighting or feeling guilty for them.

Acceptance and Commitment Therapy

A form of psychotherapy that uses mindfulness and behavioral changes to increase psychological flexibility.

Steven Hayes

A psychologist known for his development of Acceptance and Commitment Therapy (ACT), which integrates mindfulness strategies with behavioral change.