Which of the Following Internal Controls Would Assist in Ensuring

question 37

Multiple Choice

Which of the following internal controls would assist in ensuring that recorded payroll transactions are for the amount of time actually worked and at the proper pay rate,and that withholdings are properly calculated?

• A)comparison of batch totals with computer summary reports
• B)comparison of payroll master file with payroll general ledger totals
• C)adequate personnel files
• D)separation of duties between personnel,timekeeping,and payroll disbursements

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Definitions:

Variable Overhead Rate Variance

The difference between the expected (standard) cost of the variable overhead based on the actual production volume and the actual variable overhead incurred.

Standard Machine-Hours

A predetermined amount of time that a machine is expected to operate to meet production requirements.

Manufacturing Overhead

All indirect costs associated with the manufacturing process, including rent, utilities, and salaries for employees not directly involved in production.

Standard Hours Allowed

The time budgeted for the completion of a task or production of goods, based on efficient operations.