Twister Pty Ltd Has Set Direct Labour Standards of 3

question 56

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 price variance.

• A) $2400 (U)
• B) $2400 (F)
• C) $2900 (U)
• D) $2900 (F)

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Definitions:

Subliminal

Pertaining to stimuli or messages presented below the threshold of conscious awareness, potentially influencing behavior or perceptions without conscious recognition.

Selective Perception

Selective Perception is the psychological process in which individuals selectively choose to focus attention on certain stimuli while ignoring others, influenced by their expectations, experiences, and attitudes.

Sporadic Short-term

Characterized by occasional, irregular bouts or occurrences over a brief duration.

Significant Short-term

Pertaining to events or effects that are important or noticeable, but last for a relatively brief period.