Problem 10-171 The following labor standards have been ... The following labor standards have been established for a particular product: Standard labor hours per unit of output 4.5 hours Standard labor rate $19.70 per hours The following data pertain to operations concerning the product for the last month: Actual hours worked 6,500 hours Actual total labor cost $130,975 Actual output 1,400 units Required: a. What is the labor rate variance for the month

Labour rate variance    $2,925 unfavorable

Explanation:

The labour rate variance is the difference between the standard labour cost allowed for the actual hours worked and  the actual labor cost for the same hours

                                                                               $

Standard labour cost ($19.70× 6500)                128,050

Actual labour cost                                               130,975    

Labour rate variance                                           2,925 unfavorable

Astrid should send her resume to A large pharmaceutical company ( C )

Explanation:

Astrid loves working with others as a team and she would also love a job in the business,management and administrative cluster,and with her degree in Marketing she should be able to get into this carrier cluster of her choice. A large pharmaceutical company should have a team of administrative , management and marketing department to be able to run efficiently and Astrid will be able to get into the marketing department to fulfill her desire of working in one hence she should send her resume there.  A large pharmaceutical company deals on production and sell of drugs which means  the marketing department will have to be very functional to enable it get more returning and new customers. a local high school district marketing department might not be as functional as Astrid might want. while a medical office and a small family-owned restaurant might not have a marketing department at all.