From Where Did the Carthaginians Originate

question 63

Multiple Choice

From where did the Carthaginians originate?

• A)Phoenician Tyre
• B)northern Italy
• C)Macedonia
• D)southern Gaul
• E)"Nether" Spain

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Definitions:

Labor Rate Variance

The difference between the actual cost of labor and the expected (or standard) cost, used to measure the efficiency and cost management in labor use.

Labor Efficiency Variance

The difference between the actual hours worked and the standard hours expected to produce a certain amount of output, multiplied by the standard labor rate.

Variable Overhead Rate Variance

The difference between the actual variable overhead incurred and the expected overhead based on standard rates.

Variable Overhead Efficiency Variance

The difference between the actual variable overhead incurred and the standard cost allotted for the actual production achieved, indicating the efficiency of utilizing variable resources.