The Merger of These Two Arteries Forms the Basilar Artery

question 98

Multiple Choice

The merger of these two arteries forms the basilar artery.

• A)Internal carotid arteries
• B)Subclavian arteries
• C)Vertebral arteries
• D)Brachiocephalic arteries

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Definitions:

Direct Labor Efficiency Variance

A measure used in cost accounting to evaluate the difference between the actual hours worked and the standard hours expected for the production achieved.

Direct Materials Price Variance

The difference between the actual cost of direct materials and the expected (or standard) cost of those materials.

DL Wage Variance

The difference between the budgeted wage and the actual wage paid to direct labor employees.

DL Efficiency Variance

The difference between the actual hours worked by direct labor to produce goods and the expected (or standard) hours, multiplied by the standard labor rate.