An Unfavorable Labor Efficiency Variance Is Most Likely to Occur

question 30

Multiple Choice

An unfavorable labor efficiency variance is most likely to occur if:

• A)Employees are paid at an overtime wage rate.
• B)Employees are inefficient and units must be reworked.
• C)Labor cost per unit exceeds materials costs per unit.
• D)Employee turnover rates are low.

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Definitions:

Balance Theory

A psychological theory suggesting that people prefer harmony and consistency in their views, beliefs, and sentiments, and will change or modify them to achieve balance.

Unit Relations

The dynamics and interactions within and between units or groups in an organization, affecting its harmony and productivity.

Post-Racial

A theoretical environment in which the concept of race is said to be irrelevant; often criticized as being an ideal rather than reality.

Self-Esteem

An individual's subjective evaluation of their own worth, including beliefs and emotions about oneself, affecting mental health and behavior patterns.