Clients Should Be Treated ___________________________. ​

question 18

Multiple Choice

Clients should be treated ___________________________. ​

• A)like a herd of cattle-get them in and get them out ​
• B)as if each client were your only client
• C)with respect and courtesy
• D)like anyone else in the office
• E)b and c

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Definitions:

Standard Labour Rate

The predetermined cost per hour of labor, used in budgeting and costing to estimate the labor costs associated with a product.

Labour Efficiency Variance

Labour efficiency variance is the difference between the actual labor hours used and the standard labor hours expected for the output level achieved, reflecting labor efficiency.

Variable Overhead Efficiency Variance

The difference between the actual variable overhead incurred and the expected (or budgeted) variable overhead based on efficient usage of resources.

Material Price Variance

The difference between the actual cost of materials purchased and the expected (or standard) cost, indicating how efficiently materials are being purchased.