If a Firm Wanted to Conduct a Training Session for Employees

question 79

Multiple Choice

If a firm wanted to conduct a training session for employees at multiple facilities simultaneously,what type of meeting tool should be used?

• A)Conference calls
• B)Virtual whiteboards
• C)Webinars
• D)Idea campaigns
• E)Telepresence

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Definitions:

Direct Materials Purchases Variance

Direct materials purchases variance analyzes the difference between the actual cost of materials purchased and the budgeted cost, impacting budgeting and cost control.

Variable Overhead

Those overhead costs that vary in total directly and proportionately with changes in production or activity level.

Variable Overhead Rate Variance

The difference between the actual variable overhead incurred and the expected variable overhead based on a standard rate.

Direct Materials Purchases Variance

The difference between the actual cost of direct materials purchased and the expected (budgeted) cost of these materials.