Examlex
The training manager is likely interested in which of the evaluation outcomes?
Total Direct Labor Cost Variance
The difference between the actual direct labor costs incurred and the standard or expected direct labor costs.
Direct Labor Costs
Direct labor costs are the total amounts paid to employees directly involved in production, such as wages for hours worked on manufacturing goods.
Total Direct Labor Cost Variance
The difference between the actual labor costs incurred and the standard labor costs expected for the actual level of production. It is used to measure efficiency in production processes.
Direct Labor
Direct Labor involves the wages paid to workers who are directly involved in the production of goods or the delivery of services, being a variable cost tied to production levels.
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