The Lists of Grievances Drawn Up by the Delegates of the Three

question 11

Multiple Choice

The lists of grievances drawn up by the delegates of the three Estates were called the:

• A)Cahiers de Doléances.
• B)Enrages.
• C)Assignats.
• D)Levée en masse.
• E)Sans-culottes.

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Definitions:

Direct Material Quantity Variance

The difference between the expected and actual quantity of materials used in production, affecting the total manufacturing cost.

Direct Labour Rate Variance

The difference between the actual cost of direct labor and the standard cost, which shows how well labor costs are being managed.

Direct Labour Efficiency Variance

The difference between the expected amount of labor hours needed to produce a given level of output and the actual labor hours used.

Favourable Variances

Differences between actual costs and budgeted costs that result in a better-than-expected financial performance, often indicating cost savings or higher revenues.