If City a Is Located $\underline { \text { West } }$

question 53

Multiple Choice

If City A is located $\underline { \text { West } }$ of City B, the time at City A is ________ than that at City B because Earth rotates from ________ when viewed from above the North Pole.

• A) earlier; west to east (i.e., counterclockwise)
• B) earlier; east to west (i.e., clockwise)
• C) later; west to east (i.e., counterclockwise)
• D) later; east to west (i.e., clockwise)

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Definitions:

Actual Total Labour Cost

The actual amount spent on wages and salaries for employees directly involved in the production process.

Actual Hours

The real number of hours worked or spent on a specific task, project, or production process.

Materials Quantity Variance

The difference between the actual quantity of materials used in production and the standard quantity expected, multiplied by the standard cost per unit.

Direct Materials

Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of the product’s cost.