Where a Specific Product Is the Cost Object, the Hourly

question 181

Multiple Choice

Where a specific product is the cost object, the hourly wages of assembly workers who work on only that product would be classified as a(n) :

• A) indirect, fixed cost
• B) direct, variable cost
• C) direct, fixed cost
• D) indirect, variable cost

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Definitions:

Direct Materials Quantity Variance

The difference between the actual quantity of direct materials used in production and the standard quantity expected, valued at the standard cost.