The standard cost of direct labor per unit is calculated by A. multiplying the standard...
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Accounting
The standard cost of direct labor per unit is calculated by
A.
multiplying the standard quantity of direct labor by the standard price of direct labor.
B.
multiplying the actual quantity of direct labor by the standard price of direct labor.
C.
dividing the standard quantity of direct labor by the standard price of direct labor.
D.
adding the standard quantity of direct labor to the standard price of direct labor.
The direct materials price variance is calculated as
A.
the difference in prices of the Actual Quantity Purchased (AQP) and the Actual Price (AP) multiplied by the Actual Quantity Purchased (AQP) and the Standard Price (SP) of the input purchased.
B.
the direct materials Actual Quantity Purchased (AQ) divided by the per unit price.
C.
the difference in Actual Quantities (AQ) multiplied by the Actual Price (AP) of the input.
D.
the Actual Quantity (AQP) of direct materials divided by the Actual Quantity (AQ).
The direct materials flexible budget variance can be divided into which of the following two variances?
A.
Price variance and the quantity variance
B.
Price variance and the rate variance
C.
Price variance and the standard variance
D.
Quantity variance and the efficiency variance
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