Fraud Examination
Fraud Examination
6th Edition
ISBN: 9781337619677
Author: Albrecht, W. Steve, Chad O., Conan C., Zimbelman, Mark F.
Publisher: Cengage,
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The actual cost of direct labor per hour is $16.25 and the standard cost of direct labor per hour is $15.00. The direct labor hours allowed per finished unit is 0.60 hours. During the current period, 4,500 units of finished goods were produced using 2,900 direct labor hours. How much is the direct labor rate variance? A. $3,625 favorable B. $3,625 unfavorable C. $4,350 favorable D. $4,350 unfavorable
On January 1 of the current year, Piper Company issues a 4-year, non-interest-bearing note with a face value of $8,000 and receives $4,952 in exchange. The recording of the issuance of the note includes a: a. credit to Notes Payable for $4,952. b. credit to Discount on Notes Payable for $3,048. c. debit to Discount on Notes Payable for $3,048. d. debit to Cash for $8,000.
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