Spar Is Ireland's Largest Supermarket Chain

question 24

Multiple Choice

Spar is Ireland's largest supermarket chain.Which of the following is the most likely reason that Spar supermarkets sell all types of foodstuffs as well as nonfood products including a wide range of firearms and gun accessories?

• A)consumer demand for one-stop shopping often leads to scrambled merchandising
• B)the fulfillment of the wheel of retailing hypothesis
• C)repositioning as a discounter
• D)growth of convenience merchandising

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Definitions:

Direct Labor Hour

The actual time spent by workers directly producing a product or providing a service.

Actual Overhead

The actual amount of indirect costs associated with production, including utilities, maintenance, and factory overhead, incurred during a specific period.

Labor Rate Variance

A measure of the difference between the actual cost of labor and the budgeted or standard cost.

Direct Labor

Direct labor costs are the wages and benefits paid to employees who are directly involved in producing goods or providing services.