The Difference Between a Polygraph Test and a Guilty-Knowledge Test

question 196

Multiple Choice

The difference between a polygraph test and a guilty-knowledge test is that the two kinds of test use different

• A) cut-off scores.
• B) speeds of interrogation.
• C) kinds of questions.
• D) physiological measurements.

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Definitions:

Variable Overhead Efficiency Variance

The difference between the actual hours taken to produce a good and the standard hours expected, multiplied by the variable overhead rate.

Excessive Inventories

A situation where a company holds more stock items than necessary, leading to increased storage costs and potential wastage.

Materials Price Variance

This measures the difference between the actual cost of materials used in production and the standard cost expected for those materials, indicating how efficiently an organization is purchasing materials.

Labor Rate Variance

The difference between the actual cost of direct labor and the expected (or standard) cost, calculated as (Actual rate - Standard rate) x Actual hours.