Which task is at the lowest level of the WBS?
a. variance
b. work package
c. objective
d. deliverable
Answer: b. work package
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The cost that is assigned to inventory includes the purchase price, delivery cost, insurance, and occasionally, ____________________
Fill in the blank(s) with correct word
When a note receivable matures, the amount must be paid directly to the payee
a. True b. False Indicate whether the statement is true or false
In the statement of cash flows, an increase in a current liability will appear as an increase in the Financing category
a. True b. False Indicate whether the statement is true or false
Standard Corporation has developed standard manufacturing overhead costs based on a capacity of 180,000 direct labor-hours (DLHs) as follows:Standard overhead costs per unit:Variable portion: 2 DLHs × $3 per DLH = $6Fixed portion: 2 DLHs × $5 per DLH = $10The following data pertain to operations in April: Actual output 80,000unitsActual direct labor cost$644,000 Actual direct labor-hours worked 165,000DLHsVariable overhead cost incurred$518,000 Fixed overhead cost incurred$860,000 The variable overhead rate variance for April was:
A. $15,000 Unfavorable B. $23,000 Unfavorable C. $38,000 Unfavorable D. $38,000 Favorable