In a Certain Standard Costing System the Following Results Occurred

question 52

Multiple Choice

In a certain standard costing system the following results occurred last period: labor rate variance, $1,000 U; labor efficiency variance, $2,800 F; and the actual labor rate was $0.20 more per hour than the standard labor rate. The number of actual direct labor-hours used last period was:

• A) 9,000
• B) 5,400
• C) 5,000
• D) 4,800

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