You Are Working the Scene of a Collision Involving a Tractor-Trailer

question 32

Multiple Choice

You are working the scene of a collision involving a tractor-trailer that is hauling an unknown chemical. Because no material is leaking from the truck and the scene is safe, the incident commander asks you to get the truck's shipping papers. Where would these most likely be located?

• A) Shipping vault on the trailer
• B) Cab of the truck
• C) Rear compartment on the tanker
• D) Electrical box between the tractor and trailer

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Definitions:

Total Variable Overhead Variance

The difference between actual variable overhead costs and the expected (standard) costs for the same period.

Direct Labor Efficiency Variance

The difference between the actual hours worked and the standard hours expected, multiplied by the standard labor rate, indicating the efficiency of labor used in production.

Direct Labor Costs

Direct labor costs are the wages and benefits paid to employees who are directly involved in the production of goods or services, constituting part of the total manufacturing costs.

Total Direct Labor Cost Variance

The difference between the actual direct labor costs incurred and the standard or expected direct labor costs.