What Is the Term for the Number of Units We

question 54

Multiple Choice

What is the term for the number of units we wish to produce over a specific period of time?

• A) job flow
• B) output rate
• C) cycle time
• D) output flow
• E) flow time

---

Definitions:

Direct Materials Quantity Variance

The difference between the actual quantity of materials used in production and the standard quantity expected, multiplied by the standard cost per unit.

Flexible Budget Sales

Projected sales figures that can adjust based on changes in production levels or market conditions.

Actual Sales

Revenue generated from goods sold or services provided in a particular period, factually recorded.

Sales Variance

Sales variance is the difference between actual sales and budgeted or planned sales, used to assess performance.