Which Variance Is Directly Impacted If a Worker Drops the Raw

question 31

Multiple Choice

Which variance is directly impacted if a worker drops the raw material during production and the raw material must be discarded?

• A)Direct materials quantity variance
• B)Direct materials price variance
• C)Direct labor rate variance
• D)Direct labor efficiency variance

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Definitions:

Pallets

Flat transport structures that support goods in a stable manner while being lifted by forklifts, pallet jacks, or other jacking devices, key in logistics and storage.

Technology Close

A close in which the seller uses technology to present information.

Act Professionally

Conducting oneself in a manner that is ethical, responsible, and respectful within a professional environment, often adhering to the standards and expectations of the profession.

T-Account Close

The process of transferring the balances of temporary accounts to a permanent account at the end of an accounting period to prepare for a new period.