Which of the Following Is NOT True of a Third

question 44

Multiple Choice

Which of the following is NOT true of a third variable and a mediating variable?

• A) Mediating variables are internal to the causal variable, but third variables are not.
• B) Third variables are considered nuisances, but mediating variables are not.
• C) Multiple regression techniques can only be used to detect third variables but not mediating variables.
• D) All of the above are true.
• E) There are no differences between mediating and third variables.

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Definitions:

Actual Direct Labour Hours

The actual time spent by labor directly involved in the production of goods or service delivery.

Direct Labour Rate Variance

The difference between the actual labor costs incurred and the standard labor costs for the actual production achieved.

Standard Quantity

The predetermined amount of material or inputs expected to be used in the production of a product or service.

Standard Price

The predetermined cost of a single unit of input, such as materials or labor, used in standard costing practices.