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The Perfect Tool Company (South America Division) Produced 80,000 Saw

Question 102

Multiple Choice

The Perfect Tool Company (South America Division) produced 80,000 saw blades during the year.It took 1.5 hours of labor per blade at a rate of $8.50 per hour.However, its standard labor rate is $8.00.Its labor efficiency variance was an unfavorable $40,000.
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What is Perfect's standard hours allowed for a volume of 80,000 blades?


A) 210,000 hours
B) 189,000 hours
C) 115,000 hours
D) 125,000 hours

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