Which of the Following Is True Regarding Direct Labor Variances

question 78

Multiple Choice

Which of the following is true regarding direct labor variances?

• A) The labor efficiency variance measures the difference between what was paid to direct laborers and what should have been paid.
• B) The labor rate and labor efficiency variances will always add up to the total labor variance.
• C) The labor rate variance measures the difference between the labor hours that were actually used and the labor hours that should have been used.
• D) The labor rate variance measures the difference between the labor hours that were originally budgeted and the labor hours that should have been used.
• E) The labor rate variance measures the difference between the labor hours that were actually used and the labor hours that were originally budgeted.

---

Definitions:

Self-Defensiveness

A psychological reaction characterized by the attempt to protect oneself from perceived threats or criticism.

Communication Apprehension

The anxiety caused by having to talk with others.

Accommodation

Adjustments or adaptations in perceiving, thinking, or behavior to meet new situations or environments, a concept in psychology related to cognitive development and learning.

Overcommunication

The excessive exchange of information that can lead to confusion and diminish the clarity of the intended message.