Hardigree Corporation makes a product that has the following direct labor standards: Standard direct labor-hours 0.3hours per unitStandard direct labor rate$23.00per hourIn May the company's budgeted production was 8,900 units, but the actual production was 8,800 units. The company used 2,820 direct labor-hours to produce this output. The actual direct labor cost was $70,218.The labor rate variance for May is:
A. $5,016 F
B. $5,358 F
C. $5,016 U
D. $5,358 U
Answer: D
You might also like to view...
Cash flow from operations to capital expenditures ratio
a. Interest expense b. Income tax expense c. Cash flow from operations before interest and tax payments d. Cash paid for acquisitions e. Cash flow from operations f. Total dividends paid g. Interest payments h. Principal payments on debt
Negotiators with constituencies are usually involved in two distinctly different relationships - and often in two separate and distinctly different negotiations. Explain the two negotiating relationships, differentiating between the front table and back table.
What will be an ideal response?
Golden Glow Company manufactures candles. The standard direct materials quantity required to produce one large candle is 1 pound at a cost of $5 per pound. Every candle requires 2 direct labor hours at a standard cost of $3 per direct labor hour. During November, 7,200 large candles were produced using 7,500 pounds costing $45,000. At the end of November, an examination of the labor cost records showed that the company used 15,000 direct labor hours (DLHr) at a cost of $4 per hour.
Using the format below, prepare an analysis of the direct labor cost variances.
Second Media Age scholar Mark Poster (1990) observed that in computer-mediated contexts, the individual is affected by identity play, absence of gender cues, and variations in ______.
a. location and knowledge b. time and space c. audience and space d. time and location