Consider the Flexible Budget Information Relating to Direct Labor Costs

question 25

Multiple Choice

Consider the flexible budget information relating to direct labor costs for Logan Ltd.: Logan's actual production was 51,000 units and the related cost was $205,500.What is the direct labor variance?

• A)$1,500 unfavorable
• B)$5,500 unfavorable
• C)$2,500 favorable
• D)$1,500 favorable

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Definitions:

Human Resource Sources

Various origins from which organizations can recruit or acquire human capital, such as internal recruitment, job portals, and educational institutions.

Internal Workforce

The employees who are currently working within an organization, as opposed to temporary or external staff.

Vacancy Model

A framework for analyzing the number of vacant positions within an organization and the strategies for filling them.

Internal Hiring

The practice of filling job vacancies with current employees rather than bringing in external candidates.