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:

Defense Mechanism

A psychological strategy unconsciously used to protect a person from anxiety arising from unacceptable thoughts or feelings.

Denial

A defense mechanism in which confrontation with a reality is avoided by denying the existence of the problem or reality.

Projection

A defense mechanism in psychology where an individual attributes their own unacceptable thoughts, feelings, or motives to another person.

Defense Mechanism

Psychological strategies brought into play by individuals, groups, or even nations to cope with reality and to maintain self-image.