Which of the Following Is True Regarding Direct Labor Variances

question 78

Multiple Choice

Which of the following is true regarding direct labor variances?

• A) The labor efficiency variance measures the difference between what was paid to direct laborers and what should have been paid.
• B) The labor rate and labor efficiency variances will always add up to the total labor variance.
• C) The labor rate variance measures the difference between the labor hours that were actually used and the labor hours that should have been used.
• D) The labor rate variance measures the difference between the labor hours that were originally budgeted and the labor hours that should have been used.
• E) The labor rate variance measures the difference between the labor hours that were actually used and the labor hours that were originally budgeted.

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Definitions:

Ileum

The final and longest segment of the small intestine, where significant nutrient absorption and reabsorption of bile salts occur.

Duodenum

The first section of the small intestine immediately beyond the stomach, responsible for the initial phase of digestion.

Central Vein

Terminal branches of the hepatic veins that lie centrally in the hepatic lobules and receive blood from the liver sinusoids.

Sinusoids

Specialized, capillary-like vessels that are larger and more permeable, found in certain organs like the liver, spleen, and bone marrow, facilitating blood flow and exchange of nutrients.