Line and Staff Positions Differ in That

question 7

Multiple Choice

Line and staff positions differ in that

• A) line positions have a smaller span of management than do staff positions.
• B) line positions have supervisory responsibility; staff positions have advisory responsibility.
• C) line positions usually are paid as hourly employees; staff positions usually are paid a salary.
• D) line positions usually are lower on the organization chart and report to staff positions.

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Definitions:

Overapplied

typically refers to when overhead costs allocated to products exceed the actual overhead costs incurred, leading to a variance in cost accounting.

Budget Variance

The difference between budgeted amounts and actual amounts spent or earned, used to assess financial performance against projections.

Volume Variance

A difference between actual and budgeted sales or production volumes, impacting costs and profitability.

Variable Component

Part of a cost or expense that varies with changes in activity level, production volume, or sales.