The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 33 comma 000 Actual rate per hour $ 22.00 Standard rate per hour $ 16.75 Standard hours for units produced 32 comma 500 How much is the direct labor rate variance?

$173,250  (Adverse or unfavorable)

Explanation:

The direct labor rate variance is the difference between the actual cost of direct labor and the standard cost of direct labor used up by an entity during a given period.

When the Actual labor cost is more than the standard, we have an adverse or unfavorable variance and vice versa.

It is given as

Direct labor rate variance

= Actual hours (Actual rate - standard rate)

=33,000(22 - 16.75)

= $173,250  (Adverse or unfavorable)

answer: d. characteristics of guests

explanation: it is directly related to the spending characteristics of attendees who fall into each of these categories:

the answer is d

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