Question

254. Question (Topic: Manufacturing Input Variances -- Direct Labor)
A manager prepared the following table by which to analyze labor costs for the month:
Actual Hours at Actual Hours at Standard Hours at
Actual Rate Standard Rate Standard Rate
$10,000
$9,800
$8,820
What variance was $980?
A. Volume variance.
B. Labor spending variance.
C. Labor efficiency variance.
D. Labor rate variance.

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Answer 1

Answer:

254. Question (Topic: Manufacturing Input Variances -- Direct Labor)

A manager prepared the following table by which to analyze labor costs for the month:

Actual Hours at Actual Hours at Standard Hours at

Actual Rate Standard Rate Standard Rate

$10,000

$9,800

$8,820

What variance was $980?

A. Volume variance.

B. Labor spending variance.

C. Labor efficiency variance.

D. Labor rate variance.

254. Question (Topic: Manufacturing Input Variances -- Direct Labor)

A manager prepared the following table by which to analyze labor costs for the month:

Actual Hours at Actual Hours at Standard Hours at

Actual Rate Standard Rate Standard Rate