An Unfavorable Direct Labor Rate Variance Indicates Which of the Following

question 146

Multiple Choice

An unfavorable direct labor rate variance indicates which of the following?

• A)Both Actual Quantity (AQ)and actual cost of direct labor hours exceeded standard quantity and standard cost of hours for actual output.
• B)The Actual Quantity (AQ)of direct labor hours worked exceeded the standard quantity of hours for actual output.
• C)The actual direct labor cost per hour exceeded the standard direct labor cost per hour for Actual Quantity (AQ)of direct labor hours.
• D)The actual cost of direct labor per hour was less than the standard cost of direct labor per hour.

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Definitions:

Pooled Estimate

Combining estimates from different populations to obtain a single estimate that is more accurate and has a higher power due to a larger sample size.

Environmental Protection Agency

A U.S. government agency tasked with protecting human health and the environment through regulations and various initiatives.

Air Quality Standards

Regulations that define the maximum acceptable concentration of pollutants in the air, set to protect human health and the environment.

Independent Samples

Multiple sets of data that are independently chosen from a population without affecting each other.