When Cutting Pipe Freehand, If the Pipe Is Larger Than

question 24

Multiple Choice

When cutting pipe freehand, if the pipe is larger than three inches in diameter, ____.

• A) the torch tip is always pointed away from the center of the pipe
• B) the torch tip is always pointed toward the center of the pipe
• C) the torch tip is held straight up and down
• D) the torch tip is held straight down

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Definitions:

Predetermined Overhead Rate

A rate used to allocate manufacturing overhead to individual products or job orders, based on a specific activity base, such as labor hours or machine hours.

Fixed Component

The portion of total costs that remains unchanged regardless of the level of production or business activity.

Variable Overhead Rate

The cost of indirect manufacturing expenses that fluctuate with production volume, calculated per unit of activity or base.

Efficiency Variance

A measure used in cost accounting to determine the difference between the actual cost of producing an item and the standard cost, based on the actual hours worked.