# Calculate the Direct Labor Variance using the above information a. \$6,851.25 Favorable b. \$6,851.25 Unfavorable c. \$2,362.50 Unfavorable d….

44. Calculate the Direct Labor Variance using the above information a. \$6,851.25 Favorable b. \$6,851.25 Unfavorable c. \$2,362.50 Unfavorable d. \$2,362.50 Favorable ANS: A DIF: Easy OBJ: 23-03 NAT: AACSB Analytic | IMA-Performance Measurement 45. Calculate the Direct Labor Time Variance using the above information a. \$2,362.50 Favorable b. \$2,362,50 Unfavorable c. \$11,340.00 Favorable d. \$11,340.00 Unfavorable ANS: C DIF: Easy OBJ: 23-03 NAT: AACSB Analytic | IMA-Performance Measurement 46. Calculate the Direct Labor Rate Variance using the above information a. \$4,488.75 Unfavorable b. \$6,851.25 Favorable c. \$4,488.75 Favorable d. \$6,851.25 Unfavorable ANS: A DIF: Easy OBJ: 23-03 NAT: AACSB Analytic | IMA-Performance Measurement 47. Which of the following is not a reason for a direct materials quantity variance? The standard factory overhead rate is \$10 per direct labor hour (\$8 for variable factory overhead and \$2 for fixed factory overhead) based on 100% capacity of 30,000 direct lab

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