The Role of a Trainer Is from a Knowledge-Keeper to a Knowledge-Facilitator

question 12

True/False

The role of a trainer is from a knowledge-keeper to a knowledge-facilitator.

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Definitions:

Variable Overhead Rate Variance

The difference between the actual variable overhead incurred and the expected (or standard) variable overhead based on the predetermined rate.

Variable Manufacturing Overhead

Production costs that change in proportion to the level of production activity, including items such as indirect labor costs.

Actual Direct Labor Cost

The actual amount spent on wages for workers who are directly involved in producing goods or providing services.

Variable Overhead Efficiency Variance

The difference between the actual and the standard (or expected) variable overhead costs based on the efficient use of the variable inputs.