If Variable Manufacturing Overhead Is Applied Based on Direct Labor

question 75

Multiple Choice

If variable manufacturing overhead is applied based on direct labor hours and there is an unfavorable direct labor efficiency variance

• A) the direct materials usage variance will be unfavorable.
• B) the direct labor rate variance will be favorable.
• C) the variable manufacturing overhead efficiency variance will be unfavorable.
• D) the variable manufacturing overhead spending variance will be unfavorable.

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Definitions:

Cognitive Processes

The mental activities involved in acquiring, processing, and storing knowledge, including perception, memory, and reasoning.

Biological Constraints

Limitations on learning that result from the biological makeup of an organism, influencing the ease or difficulty of learning new behaviors.

Punishment

A consequence designed to reduce a behavior through unpleasant outcomes or experiences.

Conditioned Reinforcer

A stimulus that gains its reinforcing power through its association with a primary reinforcer and is used to increase the likelihood of a response.