In a Manual Input System,batch Controls Are Prepared Initially by the

question 110

Multiple Choice

In a manual input system,batch controls are prepared initially by the

• A) EDP department.
• B) computer software.
• C) user department.
• D) general ledger department.

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Definitions:

Labour Efficiency Variance

The difference between the actual labor hours spent on production and the expected (or standard) labor hours, multiplied by the standard labor rate.

Actual Total Labour Cost

The real amount spent on wages and benefits for employees involved in the production process during a specific period.

Standard Labour Rate

The pre-established rate per hour that a company expects to pay for direct labor.

Actual Units

The real quantity of items produced, sold, or consumed, as opposed to planned or theoretical quantities.