Which One of the Following Is Defined as the Difference

question 23

Multiple Choice

Which one of the following is defined as the difference between the actual direct labor hours worked and the standard direct labor hours allowed for the units manufactured, multiplied by the standard hourly wage rate per hour?

• A) The direct labor price variance.
• B) The direct labor efficiency variance.
• C) The total direct labor standard cost variance.
• D) The direct labor flexible-budget variance.
• E) The direct labor operating-income variance.

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Definitions:

Kitchen Cabinets

Furniture installed in many kitchens for storage of food, cooking equipment, and often silverware and dishes.

Wood

Wood is a hard, fibrous material derived from trees and used in construction, manufacturing, and as a fuel source among other purposes.

Increase In Price

This occurs when the cost of a good or service rises, which can be influenced by various factors such as supply and demand, production costs, and inflation.

Ice Cream

A frozen dessert made from dairy products, such as milk and cream, often combined with fruits, flavors, or other ingredients.