Which of the Following Would Not Contribute to the Leaning

question 22

Multiple Choice

Which of the following would not contribute to the leaning of services?

• A)improve the reliability of vendors
• B)increase the flexibility of the service system
• C)have service workers handle multiple tasks
• D)standardize the service output
• E)improve the service process

---

Definitions:

Standard Factory Overhead Rate

A predetermined rate used to allocate expected overhead costs to individual units of product based on a standard cost system.

Machine Hour

A unit of measure representing one hour of work or operation by a machine, used in allocating manufacturing costs.

Normal Capacity

The average production or performance level achievable under normal conditions by a business over a specific period.

Fixed Factory Overhead Volume Variance

A measure in management accounting that analyzes the difference between the budgeted and actual volume of production, affecting fixed overhead costs.