Which of the Following Is Typically Held Responsible for Direct

question 31

Multiple Choice

Which of the following is typically held responsible for direct labor rate variances?

• A)The human resources manager
• B)The controller
• C)The production manager
• D)The line supervisor in the factory

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Definitions:

Raw Materials

Basic materials that are used in the production of goods, which have not yet been processed or manufactured.

Direct Materials

Raw materials that are directly incorporated into a finished product and are a significant portion of the product’s cost.

Indirect Materials

Materials used in the production process that cannot be directly traced to the finished product in a cost-effective manner.

Decision-Making

The process of making choices by identifying a decision, gathering information, and assessing alternative resolutions.