Elementary and Secondary Schools May Participate or Not in the National

question 6

Multiple Choice

Elementary and secondary schools may participate or not in the National School Lunch Program. Participating allows the school to

• A) get better food
• B) have more variety in food
• C) save money when federally funded
• D) create better diets
• E) control fat intake

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Definitions:

Direct Labor Efficiency Variance

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

Direct Labor Costs

Direct labor costs are the wages and benefits paid to employees who are directly involved in the production of goods or services, constituting part of the total manufacturing costs.

Total Direct Labor Cost Variance

The difference between the actual direct labor costs incurred and the standard or expected direct labor costs.

Direct Labor Costs

Direct labor costs are the total amounts paid to employees directly involved in production, such as wages for hours worked on manufacturing goods.