Match the Variance with Its Correct Calculation

question 165

Multiple Choice

Match the variance with its correct calculation.
-Materials Usage Variance

• A)Actual Quantity × Actual Price
• B)(Actual Hours × Actual Rate) − (Standard Hours × Standard Rate)
• C)(Actual Quantity × Actual Price) − (Standard Quantity × Standard Price)
• D)(Actual Hours − Standard Hours) × Standard Rate
• E)(Actual Price − Standard Price) × Actual Quantity
• F)Standard Quantity × Standard Price
• G)(Actual Rate − Standard Rate) × Actual Hours
• H)(Actual Quantity − Standard Quantity) × Standard Price

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Definitions:

Alfred Adler

An Austrian psychiatrist and founder of Adlerian psychology, emphasizing the importance of the feeling of inferiority in the development of personality.

Oedipal Complex

A Freudian theory in psychoanalytic psychology that a child, typically around the age of three to five, experiences a desire for the opposite-sex parent and hostility toward the same-sex parent.

Phallic Complex

A Freudian theory phase of childhood development characterized by attachment to the parent of the opposite sex and jealousy toward the same-sex parent.

Defence Mechanisms

Psychological strategies used unconsciously to protect oneself from anxiety and to cope with reality.