Paul Has an IQ of 72

question 64

Multiple Choice

Paul has an IQ of 72.He lives in his own apartment,has a job,and supports himself.He has an active social life with many friends,with whom he goes bowling and goes out to eat frequently.According to the definition of intellectual disability,Paul is ________ intellectually disabled.

• A)mildly
• B)not
• C)severely
• D)moderately

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Definitions:

Labor Efficiency Variance

A discrepancy between the actual working hours and the expected standard hours, multiplied by the predetermined salary rate.

Direct Labor Standards

Direct labor standards are predetermined measures for the amount of labor time and cost that should be associated with producing a unit of product or performing a service.

Standard Cost Variances

The differences between the actual costs and the standard costs for manufacturing or service processes, used to control and manage expenses.

Cost of Goods Sold

The direct costs attributable to the production of the goods sold by a company, including material and labor costs.