Which of the Following Is Not an Area of Advantage

question 80

Multiple Choice

Which of the following is not an area of advantage of cellular layouts?

• A)material handling
• B)setup time
• C)capital investment
• D)control

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Definitions:

Flexible Budget

A budget that adjusts or flexes with changes in volume or activity levels, often used in variance analysis.

Variable Costs

Charges that adjust in line with the scale of production or sales figures.

Variable Overhead Efficiency Variances

The difference between the actual variable overhead incurred and the standard cost of variable overhead that should have been incurred based on efficient operations.

Fixed Overhead Volume Variances

The difference between the budgeted and actual fixed overhead costs, attributed to changes in production volume.