Which of the Following Direct Labor Variances Uses the Standard

question 32

Multiple Choice

Which of the following direct labor variances uses the standard hours allowed for the actual number of units produced? $$\begin{array} { | l | c | c | } \hline & \text { Rate } & \text { Efficiency } \\\hline \text { A. } & \text { Yes } & \text { Yes } \\\hline \text { B. } & \text { No } & \text { No } \\\hline \text { C. } & \text { Yes } & \text { No } \\\hline \text { D. } & \text { No } & \text { Yes } \\\hline\end{array}$$

• A) Option A
• B) Option B
• C) Option C
• D) Option D

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Definitions:

Sales Engineer

A professional who combines technical knowledge with sales skills to provide advice and support on a range of products.

Industrial Straight Rebuy

This term refers to a purchasing situation in which a business customer routinely reorders a product without any modifications.

Missionary Salesperson

A sales representative whose primary role is to promote the firm’s products indirectly, often by educating those who influence potential buyers, rather than making direct sales.

Order Taker

Processes routine orders or reorders for products that were already sold by the company.