Excess direct labor wages resulting from overtime premium will be disclosed in which type of variance? (CPA adapted)
A) Yield.
B) Quantity.
C) Labor efficiency.
D) Labor rate.

Question

Quizplus · Accepted Answer

Excess direct labor wages from overtime premiums are reflected in the labor rate variance, as this variance captures differences between actual and standard wage rates.

Excess Direct Labor Wages Resulting from Overtime Premium Will Be