The Variance That Is Usually Most Useful in Assessing the Performance

question 140

Multiple Choice

The variance that is usually most useful in assessing the performance of the purchasing department manager is:

• A)the materials quantity variance.
• B)the materials price variance.
• C)the labor rate variance.
• D)the labor efficiency variance.

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Definitions:

Deposition

The geological process in which sediments, soil, and rocks are added to a landform or landmass through the action of wind, water, or ice.

Bedrock Channels

Channels carved into the underlying bedrock by the erosive action of flowing water, often seen in riverbeds and streambeds.

Water Velocity

The speed at which water flows in a given direction within a stream, river, or other body of water.

Delta

A landform at the mouth of a river where it splits into several outlets, depositing sediment and forming an area often rich in wildlife and agriculture.