Energy Efficiency Is a Measure of

question 47

Multiple Choice

Energy efficiency is a measure of

• A) Heat produced by a barrel of fuel
• B) Energy stored in a unit of fuel
• C) Energy produced compared to energy consumed
• D) Total energy consumed over a year divided by time spent
• E) Energy used per unit of time

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Definitions:

Direct Labour-Hours

A measure of the amount of time workers spend directly manufacturing a product or providing a service.

Traditional Costing System

A traditional costing system allocates factory overhead to products based on volume-related measures such as direct labor hours or machine hours.

Overhead Cost Per Unit

This is the amount of indirect costs allocated to each unit of production, including costs not directly tied to the production like rent and utilities.

Activity-Based Costing

A costing methodology that assigns costs to products based on the activities required to produce them, aiming to provide more accurate product costing.