A Receiving Clerk Notes That a Delivery of 10 Units

question 78

Multiple Choice

A receiving clerk notes that a delivery of 10 units has been received,but the purchase order specified 12 units.A debit memo will need to be prepared to adjust for the difference between the quantity ordered and received.Who should prepare this document?

• A)the receiving clerk
• B)the controller
• C)the vendor
• D)the purchasing department manager

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Definitions:

Labor Cost Variance

The difference between the actual labor costs incurred and the standard labor costs for the actual production achieved; it is used for monitoring labor performance.