Which of the Following Statements Is True of Training

question 15

Multiple Choice

Which of the following statements is true of training?

• A) It is illegal to ask part-time employees to take work-related training after work.
• B) If part-time employees are required to take work-related training during their free time, they must be compensated for the time spent in training.
• C) If a part-time employee takes a college course that applies directly to his/her current job and will increase his/her performance, the employer is required to pay the employee's tuition.
• D) An employer is required to pay part-time employees only for training they take at a work location or training facility, and not for the training through Web-based classes.

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Definitions:

Labor Rate Variance

The difference between the actual hourly wage paid to workers and the expected (or standard) wage rate, multiplied by the total hours worked.

Variable Overhead Rate Variance

Variable overhead rate variance is the difference between the actual variable overhead costs incurred and the expected (standard) costs, influenced by fluctuations in production activity levels.

Materials Price Variance

The difference between the actual cost of materials and the standard (or expected) cost, indicating how much more or less was spent on materials than was planned.

Labor Rate Variance

The difference between the actual cost of labor and the budgeted cost of labor at the standard rate.