_____ Is Are) Expensed as a Period Cost Under Variable

question 13

Multiple Choice

_____ is are) expensed as a period cost under variable costing.

• A)Fixed manufacturing overhead
• B)Direct materials
• C)Variable manufacturing overhead
• D)Direct labor

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Definitions:

Poorly Trained Workers

Refers to employees who have not received adequate training to perform their job roles efficiently, leading to potential reductions in productivity and quality.

Unfavorable Effect

A situation or outcome in financial analysis or performance metrics where actual results are worse than planned or expected results.

Variances

Discrepancies between planned financial outcomes and the actual results, used in budgeting and accounting to analyze and control costs.

Quantity Variance

A variance that is computed by taking the difference between the actual quantity of the input used and the amount of the input that should have been used for the actual level of output and multiplying the result by the standard price of the input.