Given Only the Information Provided in the Preface,the Differences in the Punishment

question 61

Multiple Choice

Given only the information provided in the preface,the differences in the punishment of Gallo and Ravi would be best explained by

• A)differences in the seriousness of the two crimes
• B)mitigating circumstances
• C)aggravating circumstances
• D)judicial philosophy

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Definitions:

Rate Variance

The difference between the standard cost and the actual cost based on the rate of an input.

Direct Labor Time Variance

The difference between the actual time taken to produce a good or service and the expected time, multiplied by the standard labor rate.

Direct Materials Quantity Variance

A measure of the difference between the actual quantity of materials used in production and the standard expected quantity.

Direct Labor Time Variance

The difference between the actual time taken to manufacture a product and the standard time expected, multiplied by the wage rate.