Which One of the Following Is Defined as the Difference

question 25

Multiple Choice

Which one of the following is defined as the difference between the actual hourly wage rate and the standard hourly wage rate, multiplied by the actual number of direct labor hours (DLHs) worked during a period?

• A) The total direct labor standard cost variance.
• B) The direct labor efficiency variance.
• C) The direct labor usage variance.
• D) The direct labor flexible-budget variance.
• E) The direct labor rate variance.

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Definitions:

NLF

The National Liberation Front (NLF) was a political organization with its military wing, the Viet Cong, that fought against the South Vietnamese government and its United States allies during the Vietnam War.

Troops Lose

indicates a situation where military forces suffer defeat or experience significant losses.

Tet Offensive

A major military campaign during the Vietnam War in 1968, conducted by the North Vietnamese forces and Viet Cong, marking a turning point in public perception of the war.

Eugene McCarthy

An American politician and senator who played a significant role in the anti-Vietnam War movement by challenging the incumbent President in the 1968 Democratic primary.