B. The standard labor rate.标准人工费率。
C.The actual hours worked during the period.期间的实际工作时间。
D. The actual labor rate. 实际人工费率。
正确答案：The actual hours worked during the period.期间的实际工作时间。
2、Which of the following is not a possible cause of an unfavorable direct labor efficiency variance?（ ） 下列哪项不是造成不利的直接劳动效率差异的可能原因？
A.Lack of motivation. 缺乏激励
B.Low-quality materials.劣质材料
C.Poor supervision.监督不力
D.All of the selections could be considered possible causes of an unfavorable labor efficiency variance.所有的选项都可以被认为是不利的劳动效率差异的可能原因。
正确答案：All of the selections could be considered possible causes of an unfavorable labor efficiency variance.所有的选项都可以被认为是不利的劳动效率差异的可能原因。
3、An unfavorable overhead volume variance indicates that:( )不利的间接费用业务量差异表明：
A.Total fixed overhead has exceeded the standard amount budgeted.总固定费用已超过预算的标准金额
B.Variable overhead per unit has exceeded the standard amount budgeted.单位可变间接费用已超出预算标准金额
C.Actual production was less than the normal volume of output.实际产量低于正常产量
D.Actual production was more than the normal volume of output.实际产量超过正常产量
正确答案：Actual production was less than the normal volume of output.实际产量低于正常产量
4、A favorable overhead spending variance means that:( )有利的间接费用开支差异意味着：
A.Overhead has been overapplied.制造费用进行了超计划分配
B.Overhead has been underapplied.分配的制造费用比制造费用的实际发生额少。
C.Actual production was less than the normal volume of output.实际产量低于正常产量
D.None of the selections is correct.没有一个选择是正确的
正确答案：None of the selections is correct.没有一个选择是正确的
5、Modern Art, Inc., produces handpainted foam mouse pads. The following budgeted and actual results are for a recent month in which actual production was equal to budgeted production.Modern Art, Inc. 生产手绘泡沫鼠标垫。以下是最近一个月的预算和实际结果，实际产量等于预算产量。Budgeted AmountActual ResultDirect materials: Foam Usage1.5 square feet per pad1.3 square feet per pad Price$0.15 per square foot$0.18 per square footDirect labor:Usage.25 hours per pad.30 hours per pad Price$15 per hour$13 per hourWhich of the following are true? ( )
A.The materials price variance is favorable.材料价格差异是有利的
B.The direct labor rate variance is favorable.直接人工费率差异是有利的
C.The materials quantity variance is unfavorable.直接材料数量差异是不利。
D.The direct labor efficiency variance is unfavorable.直接人工效率差异是不利的
正确答案：The direct labor rate variance is favorable.直接人工费率差异是有利的#The direct labor efficiency variance is unfavorable.直接人工效率差异是不利的
