Which of the Following Would a Comment Letter to an Agency

question 44

Multiple Choice

Which of the following would a comment letter to an agency generally not contain?

• A) Identification of the person concerned
• B) An explanation of why the person making the comment is concerned
• C) A suggestion of a specific change to the rule along with factual information to support the position asserted
• D) An itemization of expected damages

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Definitions:

Labour Rate Variance

The difference between the actual cost of labor and its expected cost based on standards set for production.

Labour Efficiency Variance

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

Standard Costing

A cost accounting method that uses standard costs—the expected costs of labor, material, and overhead—to compare against actual costs.

Variable Overhead

encompasses the costs of production that vary with the level of output, such as utilities and materials, as opposed to fixed overheads.