Which of the Following Is NOT an Example of Optical

question 21

Multiple Choice

Which of the following is NOT an example of optical storage?

• A) CD
• B) hard disk
• C) Blu-ray
• D) DVD

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Definitions:

Fixed Factory Overhead Volume Variance

A measure used in cost accounting to determine the difference between the budgeted and actual volume of production, affecting fixed overhead costs.

Standard Costs

Standard costs are the predetermined costs associated with manufacturing a product or delivering a service, used as benchmarks to measure performance.

Actual Costs

The real expenses incurred in the production or acquisition of goods and services.

Direct Labor Rate Variance

This measures the difference between the actual cost of direct labor and the expected (or standard) cost, calculated by comparing the actual rates paid to workers versus the planned rates.