Which of the Following Is Not a Measure That Relates

question 64

Multiple Choice

Which of the following is not a measure that relates to the learning and growth perspective?

• A)Revenue growth
• B)Revenue per employee
• C)Training dollars spent per employee
• D)Technology spending per employee

---

Definitions:

Fixed Manufacturing Overhead

Consists of manufacturing costs that do not change with the level of production, such as salaries of supervisors and rent for factory premises.

Denominator Level

The level of activity used to compute the fixed manufacturing overhead rate in absorption costing, affecting inventory and cost of goods sold.

Budget Variance

The difference between budgeted amounts and actual amounts spent or received.

Volume Variance

The difference between the expected volume of production or sales and the actual volume, affecting budgeting and costing.