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.

---

Definitions:

Treaty

A formal, ratified agreement between two or more sovereign states, usually in written form and governed by international law.

Civil Lawsuit

A court contention among several entities requesting either monetary compensation or a defined fulfillment, rather than facing criminal penalties.

Complaint

The initial legal document filed in a lawsuit outlining the plaintiff's claims against the defendant.

Petition

A formal written request, often signed by many people, appealing to authority with respect to a particular cause.