"The difference between actual hours worked and standard hours allowed for the good units produced, multiplied by the standard labor rate" is a description of the

A) direct labor rate variance.
B) direct labor efficiency variance.
C) total direct labor cost variance.
D) direct labor quantity variance.


B

Business

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Which of the following is used in order to follow the conservatism principle of accounting?

a. LIFO; b. the perpetual inventory method; c. the specific inventory method; d. the gross profit method; e. the lower-of-cost-or-market method.

Business

The relationship of $275,000 to $125,000, expressed as a ratio, is

A) 2.0 to 1 B) 2.2 to 1 C) 2.5 to 1 D) 0.45 to 1

Business

Which statement(s) below characterize stretch goals?

a. When properly managed, stretch goals may encourage flexible thinking as well as positive affect and enthusiasm. b. When improperly used, stretch goals may create feelings of fear and anxiety over the ability to achieve the goal and as a result, may actually reduce creativity and the ability to process new information c. Stretch goals should never be used because they fall into the “unattainable” range of goal difficulty and thus reduce goal commitment and motivation to achieve the goal d. both “a” and “b”

Business

Most bonds issued in the United States have ________ coupon payments and ________ face values

A) annual; $1,000 B) annual; $500 C) semi-annual; $1,000 D) semi-annual; $500

Business