the direct labor rate variance is calculated by multiplying the standard hours that should have been worked for the actual output by the difference between the standard labor rate and the actual labor rate.

Respuesta :

False, that ought to have been adjusted for the actual output using the difference between the standard and actual labor rates.

A rate is the ratio of two related quantities expressed in distinct units in mathematics. If one of these numbers is used as the ratio's denominator and it is assumed that this quantity may be modified in a predictable way (i.e., is an independent variable), then the numerator of the ratio represents the rate of change in the other (dependent) variable.

Speed, heart rate, and flux are examples of common rates that are expressed as "per unit of time." Exchange rates, literacy rates, and electric fields are a few ratios that don't need time as the denominator (in volts per meter). The word "per" is used to denote the division of the units of the two measurements when specifying the units of a rate.

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