A Direct-Labor Efficiency Variance Cannot Be Caused By

question 25

Multiple Choice

A direct-labor efficiency variance cannot be caused by:

• A) inexperienced employees.
• B) poor quality raw materials.
• C) employee inefficiency.
• D) an out-of-date labor time standard.
• E) producing fewer finished units than originally planned.

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Definitions:

Larynx

The voice box located in the neck, which houses the vocal cords and is involved in breathing, producing sound, and protecting the trachea against food aspiration.

Cartilages

A flexible, strong connective tissue found in various parts of the body such as joints, nose, and ears, providing support and cushioning.

Cyan

A greenish-blue color, one of the primary subtractive colors used in color printing and photography.

Septum

A partition separating two chambers, such as in the heart or nose, that is typically made of muscle or bone.