The Terms "Testing" and "Assessment" Are Not Synonymous Because

question 2

Multiple Choice

The terms "testing" and "assessment" are not synonymous because

• A) assessment is used to make classification decisions, but testing is not.
• B) assessment is done at a different time from testing.
• C) testing is just one part of assessment.
• D) testing provides data, but assessment does not.

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Definitions:

Direct Labor-Hours

The total hours worked by employees that are directly involved in the manufacturing process or providing a service, used in costing and operational efficiency analyses.

Direct Material

Primary raw materials directly incorporated into a finished product, an essential component in calculating the cost of goods sold.

Work in Process

Inventory that includes partially finished goods which are still in the production process.

Direct Materials Variances

The difference between the actual cost of direct materials used in production and the standard cost of those materials.