Identify the Mismatched Pair

question 22

Multiple Choice

Identify the mismatched pair.

• A) Agulhas Current, West Australia Current
• B) Brazil Current , Benguela Current
• C) Canary Current, Gulf Stream
• D) Kuroshio Current, California Current
• E) Labrador Current, Humboldt Current

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Definitions:

Actual Rate Per Hour

The true cost or payment rate for labor or services rendered, calculated on an hourly basis.

Standard Rate Per Hour

The predetermined cost or rate applied to labor or services per hour for budgeting and costing purposes.

Ideal Standards

Strictly defined benchmarks in cost accounting that assume perfect efficiency and effectiveness in operation.

Normal Standards

Benchmarks used for budgeting and performance evaluation, representing expected efficiency and costs under normal conditions.