Which of the Following Is Not a Reason That Actual

question 2

Multiple Choice

Which of the following is not a reason that actual direct labor costs may differ from the flexible budget amounts?

• A)The purchasing manager resigned and a higher-paid replacement was hired.
• B)After the company set the standard wage rate, the union reached an agreement that required a pay raise for all factory workers.
• C)Because the air conditioner in the factory was not working properly, workers did not work as efficiently as expected in the hot afternoons.
• D)Unanticipated breakdowns in factory machinery increased production time.

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Definitions:

Low-Context Culture

A communication style where most of the information is explicitly stated in the message itself, relying less on the context or non-verbal cues.

Receptive Mind-Set

An attitude or readiness to receive new ideas or information without prejudice.

Time

A constant, quantifiable value through which occurrences are sequenced from the past, through the present, and into the future.

Productivity

The effectiveness of productive effort, typically measured in terms of the rate of output per unit of input.