Water Flows Through a Pipe

question 15

Multiple Choice

Water flows through a pipe. The diameter of the pipe at point B is larger than at point A. Where is the speed of the water greater?

• A) point A
• B) point B
• C) same at both A and B
• D) Cannot be determined from the information given.

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Definitions:

Direct Material Price Variance

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

Direct Labour Rate Variance

The difference between the actual cost of direct labor and the expected (or standard) cost, based on the standard wages paid for that labor.

Direct Labour Efficiency Variance

A measure used in management accounting to assess the difference between the actual hours worked and the standard hours expected to produce a certain level of output.

Direct Labour Price Variance

The difference between the actual cost of direct labor and the expected (or standard) cost, based on the actual hours worked.