Minus 459°F Is the Temperature Considered to Be

question 6

Multiple Choice

Minus 459°F is the temperature considered to be:

• A) extremely cold
• B) absolute 0
• C) absolute 459
• D) the lowest temperature ever obtained

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Definitions:

Variable Overhead Spending Variance

Refers to the difference between the actual variable overheads incurred and the standard variable overheads expected for the actual production level.

Direct Labor Efficiency Variance

The difference between the actual hours of direct labor used and the standard hours expected for the production achieved.

Direct Labor Rate Variance

A financial metric used to measure the difference between the actual hourly wage paid to workers and the expected (or standard) wage rate for a specific period.

Standard Direct Labor Cost

The predetermined cost of labor assigned directly to the production of goods, based on estimated time and wage rates.