The Difference Between Budgeted Volume and Practical Capacity,multiplied by the Fixed

question 88

Multiple Choice

The difference between budgeted volume and practical capacity,multiplied by the fixed overhead rate,is the:

• A)expected (planned)capacity variance.
• B)unexpected (unplanned)capacity variance.
• C)total capacity variance.
• D)volume variance.

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Definitions:

Operant Conditioning

A method of learning that employs rewards and punishments for behavior, which increases or decreases the likelihood of a behavior being repeated.

Passive Avoidance Learning

A form of learning in which an individual learns to refrain from certain behaviors as a result of experiencing or anticipating negative consequences.

Punishment

A process in behavioral psychology where an unfavorable outcome follows an undesirable behavior, aiming to decrease the probability of the behavior recurring.

Omission Training

A learning process where a desired behavior is reinforced by the removal of an undesired outcome.