Linguistic styles typically differ more greatly across cultures than within cultures

Johnsen Company reported a flexible budget variance for direct labor of $8,000 Favorable for the current year. If the direct labor price variance was $2,000 Unfavorable, what was the direct labor efficiency variance?

A) $6,000 Unfavorable B) $6,000 Favorable C) $10,000 Favorable D) $10,000 Unfavorable

Davie Company used estimated direct labor hours of 180,000 and estimated manufacturing

overhead costs of $990,000 in establishing its 2009 predetermined manufacturing overhead rate. Actual results showed: Actual manufacturing overhead $950,000 Allocated manufacturing overhead $962,500 What was the number of direct labor hours worked during 2009? A) 192,000 B) 175,000 C) 186,000 D) 180,000