1. What is the focus of operational control?

Multiple Choice

• Company protection.

• Long-term operating performance.

• The profitability of the company.

• The activities of company executives.

• Short-term operating performance.

2. Board Company's direct labor information for February is as follows:

Direct labor hours worked (AQ)	35,600
Standard direct labor hours for units manufactured (SQ)	38,000
Unfavorable direct labor rate variance	$ 17,800
Total payroll for direct labor	$ 427,200

The actual direct labor rate per hour (AP) for February was:

Multiple Choice

• $11.24.

• $11.50.

• $11.71.

• $12.00.

• $12.50.