أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
A. The use of a single average standard rate.
B. The assignment of different skill levels of workers than planned.
C. Union contracts approved before the budgeting cycle.
D. Labor rate predictions.
B is correct
skill levels of workers under standard cost system is the same level of the plan , thus the labour rate variances are usually not attributes of differents with planned .
