While at the Park, 19-Month-Old Suzy Points to the Swing

question 156

Multiple Choice

While at the park, 19-month-old Suzy points to the swing set and says, "Push swing!" After she has had enough and wants to leave, she turns to her father and says, "Go car." Phrases such as these are called

• A)baby talk
• B)telegraphic speech
• C)child-directed speech
• D)child-speak

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Definitions:

Standard Cost System

An accounting method that uses predetermined costs for products and services to help managers control expenses and operations.

Labor Rate Variance

The variance between the real labor expenses and the anticipated (or benchmark) cost.

Labor Efficiency Variance

The gap between the number of hours actually worked and the number of standard hours projected, multiplied by the standard wage rate.

Direct Labor

The expenses associated with salaries for workers directly involved in the creation or production of products.