The two components of the direct labour flexible budget variance are the direct labour price variance and the direct labour quantity variance.
<h3>What is direct labour flexible budget?</h3>
To determine how many work hours will be required to create the items listed in the production budget, the direct labour budget is used. The overall number of hours required will be determined by a more intricate direct labour budget, which will also divide this data down by labour type.
Direct labour price variance - The cost of the discrepancy between the expected and actual labour rates is measured by direct labour rate variance. The variance will be deemed unfavourable if it shows that actual labour rates were higher than anticipated labour rates.
Direct labour quantity variance - The cost of the discrepancy between the anticipated number of labour hours needed for the operations and the actual number of labour hours needed for the operations is known as the direct labour efficiency variance.
The labour quantity variance is calculated as-
- The labour price variation is calculated by multiplying the actual hours worked by the actual paid rate, which is then subtracted from the standard budgeted rate.
- The standard rate is multiplied by the difference between the standard hours budgeted and the actual worked hours budgeted to determine the labour quantity variance.
To know more about the flexible-budget variance measures, here
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The general reason for a company to issue a bond is to "Raise Money" and that's one of the main reason they do it.
The correct option is A.
Feedback refers to the receiver's response to the message he has received. The receiver may have to write the response down and send it to the sender who read it and interpret the message; thus repeating the whole process of communication again.
It would be c. hope that helps
Answer:
D = 7980.55
Explanation:
Since the borrower pays in 6 months wich is half a year, we calculate the semi-annual rate = 
= 
= 0.0035 = 0.35%
The effective semi-annual rate is, [(0.0035)⁶- 1] = 0.02118461
![\frac{D[(1.02118461)^{16} - 1]}{1.02118461) - 1}](https://tex.z-dn.net/?f=%5Cfrac%7BD%5B%281.02118461%29%5E%7B16%7D%20%20-%201%5D%7D%7B1.02118461%29%20-%201%7D)
+ ![\frac{D[(1.02118461)^{10} - 1]}{1.02118461) - 1}](https://tex.z-dn.net/?f=%5Cfrac%7BD%5B%281.02118461%29%5E%7B10%7D%20%20-%201%5D%7D%7B1.02118461%29%20-%201%7D)
= 238000
+ 
= 238000
0.631744D = 238000 * 0.02118461
0.631744D = 5041.937
Therefore D = 7980.55
