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:

Southern Hemisphere

The half of Earth that is south of the equator, known for having reverse seasons compared to the Northern Hemisphere due to its orientation to the sun.

Alpine Tundra

An ecosystem located in the higher elevations of mountains, above the tree line and below the snow line. Compare with tundra.

Profundal Zone

The deepest zone of a large lake, located below the level of penetration by sunlight. Compare with littoral zone and limnetic zone.

Small Lakes

Bodies of freshwater of relatively small size and depth, often found inland and formed by a variety of geological processes.