(Appendix 10B)What Does a Credit Balance in a Direct Labour

question 54

Multiple Choice

(Appendix 10B) What does a credit balance in a direct labour efficiency variance account indicate?

• A) The average wage rate paid to direct labour employees was less than the standard rate.
• B) The standard hours allowed for the units produced were greater than actual direct labour hours used.
• C) The actual total direct labour costs incurred were less than standard direct labour costs allowed for the units produced.
• D) The number of units produced was less than the number of units budgeted for the perioD.

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