Which of the Following Formula Is Used to Calculate Direct

question 103

Multiple Choice

Which of the following formula is used to calculate direct labor rate variance?

• A) Actual Costs + (Actual hours × Standard Rate)
• B) Actual costs - Standard cost
• C) (Actual hours × Standard rate) - Standard costs
• D) Actual costs - (Actual hours × Standard rate)

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Definitions:

Defence Mechanism

Psychological strategies unconsciously used by individuals to protect themselves from anxiety arising from unacceptable thoughts or feelings.

Denial

Denial is a defense mechanism where a person refuses to accept reality or facts, blocking external events from awareness.

Terminal Illness

A disease or condition that is incurable and expected to lead to the death of the patient within a relatively short period of time.

General Adaptation Syndrome

A three-stage response (alarm, resistance, exhaustion) that the body goes through when exposed to prolonged stress, as proposed by Hans Selye.