Which Department Is Usually Responsible for a Direct Labor Cost

question 64

Multiple Choice

Which department is usually responsible for a direct labor cost variance attributable to inexperienced workers on the assembly line?

• A) purchasing
• B) production
• C) human resources
• D) engineering

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Definitions:

Internal Revenue Service

The U.S. federal agency responsible for the collection of taxes and enforcement of tax laws.

Substantial Part Test

A tax law guideline used to determine whether a nonprofit organization's lobbying activities are extensive enough to affect its tax-exempt status, by evaluating if a significant portion of its activities are focused on influencing legislation.

Lobbying Disclosure Act

A United States federal law that requires registration and reporting of lobbying efforts directed towards the United States Congress, making the activities of lobbyists more transparent.

1976 Lobby Law

Legislation enacted to regulate lobbying activities, requiring registration and disclosure by lobbyists to ensure transparency and prevent undue influence.