The ________ variance "measures whether the quantity of direct labor used to make the actual number of outputs is within the standard allowed for that number of outputs."
A)direct labor production volume
B)direct labor overhead flexible budget
C)direct labor rate
D)direct labor efficiency

Question

Quizplus · Accepted Answer

The description given matches with the definition of direct labor efficiency variance. Direct labor efficiency variance measures the efficiency with which direct labor time is used, i.e., whether the quantity of direct labor used to make the actual number of outputs is within the standard allowed for that number of outputs.

The ________ Variance "Measures Whether the Quantity of Direct Labor