Small-Item Shippers Will Most Likely Prefer _______

question 69

Multiple Choice

Small-item shippers will most likely prefer _______.

• A) LTL carriers
• B) TL carriers
• C) both LTL and TL carriers
• D) neither LTL nor TL carriers

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Definitions:

Predetermined Overhead Rate

A rate calculated by dividing estimated overhead costs by an allocation base, used to apply overhead to products or services.

Materials Quantity Variance

The difference between the actual quantity of materials used in production and the expected (or standard) quantity, measured in financial terms.

Direct Materials

These are the raw materials that are directly incorporated into a finished product.

Standard Cost Card

A document that lists the standard costs associated with producing a single unit of a product, including materials, labor, and overhead.