Twister Pty Ltd Has Set Direct Labour Standards of 3

question 69

Multiple Choice

Twister Pty Ltd has set direct labour standards of 3 hours per unit and $5 per hour. During the month 2900 hours at a total cost of $17 400 were used to produce 1000 units. Determine the direct labour efficiency variance.

• A) $100 (F)
• B) $100 (U)
• C) $500 (F)
• D) $500 (U)

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Definitions:

Gonad

A generic term for an organ in the body that produces sex cells; in males, this refers to the testes, and in females, the ovaries.

Peer Approval

The acceptance or recognition one receives from their peers or contemporaries, often influencing behavior and self-esteem.

Prefrontal Cortex

The front part of the frontal lobes of the brain, implicated in complex cognitive behavior, personality expression, decision making, and moderating social behavior.

Limbic System

A complex system of nerves and networks in the brain, involving several areas near the edge of the cortex concerned with instinct and mood. It controls basic emotions (such as fear and pleasure) and drives (such as those for food and sex).