A _____ Enables Communication by Defining the Format of Data

question 13

Multiple Choice

A _____ enables communication by defining the format of data and rules for exchange.

• A) nomenclature
• B) regulation
• C) protocol
• D) dialect
• E) convention

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Definitions:

Labor Efficiency Variance

A measure used to assess the difference between the actual hours worked and the standard hours allotted to complete a task, multiplied by the standard hourly labor rate.

Variable Overhead

Refers to the indirect costs of operation that fluctuate with the level of production activity, such as utilities for manufacturing facilities.

Labor Rate Variance

The difference between the actual cost of labor and the expected (or standard) cost, indicating efficiency or inefficiency in labor usage.

Direct Labor

Direct labor involves the work of employees that is directly attributable to the production of goods or provision of services, such as manufacturing labor costs.