The Direct Labour Efficiency Variance Compares

question 42

Multiple Choice

The direct labour efficiency variance compares:

• A) The standard cost for direct labour and the actual cost
• B) The labour hours used to allocate fixed overhead and the actual labour hours used
• C) The standard direct labour hours used for the output produced and the actual labour hours used
• D) Direct labour hours and the supervisor's hours

---

Definitions:

Customer Advocacy

A form of customer service in which companies focus on what is best for the customer.

Billing Issues

Problems or disputes arising from the process of invoicing for goods or services, including errors, unauthorized charges, or discrepancies.

Product Managers

Individuals responsible for overseeing the development, marketing, and sale of a product or product line.

Adaptive Selling

A sales approach that involves altering sales behaviors and techniques based on the sales situation and customer needs.