Which of the Following Is Characteristic of Direct Labour Variances

question 47

Multiple Choice

Which of the following is characteristic of direct labour variances?

• A)The labour efficiency variance measures the difference between what was paid to direct labourers and what should have been paid.
• B)The labour rate and labour efficiency variances will always add up to the total labour variance.
• C)The labour rate variance measures the difference between the labour hours that were actually used and the labour hours that should have been used.
• D)The labour rate variance measures the difference between the labour hours that were originally budgeted and the labour hours that should have been used.

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Definitions:

Traits

Characteristic patterns of behavior, thought, or emotional experience that are relatively stable across time and situations.

Complementary

Refers to things that combine in such a way as to enhance or emphasize each other's qualities, or the use of alternative therapies alongside conventional treatments in medicine.

Proximal

Referring to something that is close in distance, time, or relationship.

Rewarding

Describes an experience, activity, or behavior that provides satisfaction, enjoyment, or a sense of achievement.