Elise Is Dancing to Her Favorite Song on the Radio

question 20

Multiple Choice

Elise is dancing to her favorite song on the radio when her smartphone beeps. Elise pulls out a notebook and records her current emotional state. This type of data collection is called

• A) ethnography.
• B) participant observation.
• C) the experience sampling method.
• D) demography.

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Definitions:

Labour Efficiency Variance

The difference between the actual labor hours used and the standard labor hours expected to produce a certain level of output.

Standard Labour Rate

The predetermined or expected cost per unit of labor, used in budgeting and cost control.

Variable Overhead Efficiency Variance

The difference between the actual level of activity (direct labor-hours, machine-hours, or some other base) and the standard activity allowed, multiplied by the variable part of the predetermined overhead rate.

Direct Labour Hours

The total hours worked by employees directly involved in producing goods or delivering services, used to allocate labor costs accurately.