What Variance Does the Difference Between the Actual Cost of the Direct

question 74

Multiple Choice

What variance does the difference between the actual cost of the direct labour hours worked and the planned cost of the direct labour hours measure?

• A)The direct labour efficiency variance.
• B)The direct labour rate variance.
• C)The total direct labour variance.
• D)None of the above.

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Definitions:

ServoDisc Motor

A motor that employs a printed circuit board as the armature.

Printed-circuit

An electronic circuit in which conductive paths are printed onto a non-conductive substrate, used in the fabrication of electronic devices.

Laminated

Something made of thin sheets stacked together.

Copper

A chemical element with high electrical conductivity, widely used in electrical wiring and electronics.