Examlex
Which of the following is not a component of MDSS?
Standard Costs
These are predetermined costs of manufacturing a single unit or a number of units of a product during a specific period, based on expected material, labor, and overhead costs.
Price Variance
A variance that is computed by taking the difference between the actual price and the standard price and multiplying the result by the actual quantity of the input.
Direct Labor-Hours
The total hours worked by direct labor employees on the production of goods or delivery of services.
Standard Cost System
An accounting method that uses standard costs for direct materials, labor, and overhead to assess performance and control costs.
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