Which Two Components Are Part of the DVFM

question 26

Multiple Choice

Which two components are part of the DVFM?

• A) variability and fluidity
• B) resilience and growth
• C) alienation and separation
• D) deficits and additions

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Definitions:

Labor-Hour

The unit of measure representing the amount of work performed by an employee in one hour.

Fixed Manufacturing Overhead

Costs that do not vary with the level of production, such as rent, salaries, and insurance, associated with the manufacturing process.

Volume Variance

A measure in managerial accounting identifying the difference between planned and actual production volumes and its impact on the budget.

Unfavorable

Refers to an outcome or condition that is disadvantageous or against the interests of a person or entity.