105. CSO: 1B1e LOS: 1B1l
Lee Manufacturing uses a standard cost system with overhead applied based on direct
labor hours. The manufacturing budget for the production of 5,000 units for the month of
May included the following information.
Direct labor (10,000 hours at $15 per hour) $150,000
Variable overhead 30,000
Fixed overhead 80,000
During May, 6,000 units were produced and the direct labor efficiency variance was
$1,500 unfavorable. Based on this information, the actual number of direct labor hours
used in May was
a. 9,900 hours.
b. 10,100 hours.
c. 11,900 hours.
d. 12,100 hours.
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