$$\text { Match the transactions below with the journal or ledger in which it would be entered. }$$

question 45

Short Answer

$$\text { Match the transactions below with the journal or ledger in which it would be entered. }$$
-Record payment made to vendor
a. Purchases journal
b. Revenue journal
c. Cash receipts journal
d. Cash payments journal
e. Accounts receivable subsidiary ledger
f. Accounts payable subsidiary ledger
g. General journal

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Definitions:

FOH Budget Variance

The difference between the actual factory overhead costs incurred and the overhead costs allocated to production based on budgeted rates.

Fixed Manufacturing Overhead

Costs that do not change with the level of production, including salaries, rent, and insurance.

Labor Efficiency Variance

A discrepancy between the actual working hours and the expected standard hours, multiplied by the predetermined salary rate.

Direct Labor Standards

Direct labor standards are predetermined measures for the amount of labor time and cost that should be associated with producing a unit of product or performing a service.