The Direct Labour Efficiency Variance Compares

question 42

Multiple Choice

The direct labour efficiency variance compares:

• A) The standard cost for direct labour and the actual cost
• B) The labour hours used to allocate fixed overhead and the actual labour hours used
• C) The standard direct labour hours used for the output produced and the actual labour hours used
• D) Direct labour hours and the supervisor's hours

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Definitions:

Astrocytoma

A type of brain tumor that originates in astrocytes, which are star-shaped cells in the central nervous system.

Carcinogen

A substance capable of causing cancer in living tissue.

Carcinoma

A type of cancer that starts in cells that make up the skin or the tissue lining organs, such as the liver or kidneys.

Choriocarcinoma

A fast-growing cancer that occurs in a woman's uterus (womb), typically following a pregnancy or miscarriage, and is part of gestational trophoblastic disease.