Examlex
Which of the following statements is true of PVC?
Direct Labor Hours
The total hours worked by employees directly involved in the manufacturing process, often used to allocate labor costs to products.
Quantity Variances
The difference between the expected and actual number of units used or produced, which can affect costing and budgeting assessments.
Price Variance
The difference between the actual price paid for a purchase and the standard or expected price, usually applied to direct materials or direct labor costs.
Quantity Variance
A measure of the difference between the expected and actual quantities used in production, affecting materials or labor.
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