Which Individual Is Least Likely to Experience Goal Shielding

question 148

Multiple Choice

Which individual is least likely to experience goal shielding?

• A)Pinky, who is not very committed to achieving her goals
• B)Langa, who is somewhat committed to achieving his goals
• C)Xolani, who is very committed to achieving his goals
• D)Keitumetsi, who has decided in theory to commit to her goal

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Definitions:

Direct Labor Efficiency Variance

A measure used in cost accounting to evaluate the difference between the actual hours worked and the standard hours expected for the production achieved.

Direct Materials Price Variance

The difference between the actual cost of direct materials and the expected (or standard) cost of those materials.

DL Wage Variance

The difference between the budgeted wage and the actual wage paid to direct labor employees.

DL Efficiency Variance

The difference between the actual hours worked by direct labor to produce goods and the expected (or standard) hours, multiplied by the standard labor rate.