1. Option A
Option B
Option C
Option D
14) The standard cost card of a particular product specifies that it requires 4.5 direct labor-hours
at $12.80 per direct labor-hour. During March, 2,300 units of the product were produced and
direct labor wages of $128,300 were incurred. A total of 11,700 direct labor-hours were worked.
The direct labor variances for the month were: Labor Rate Variance Labor Efficiency Variance
A) $4,180 F B) $4,180 F C) $21,460 F D) $21,460 F $14,804 U $ 17,280 U $14, 804 U $17, 280
U Option A Option B option C Option D
Solution
Option D