Thilges Incorporated Makes a Single Product-A Cooling Coil Used in Commercial

question 69

Multiple Choice

Thilges Incorporated makes a single product-a cooling coil used in commercial refrigerators. The company has a standard cost system in which it applies overhead to this product based on the standard machine-hours allowed for the actual output of the period. Data concerning the most recent year appear below: The variable overhead efficiency variance is:

• A) $1,740 U
• B) $1,398 F
• C) $1,740 F
• D) $1,398 U

---

Definitions:

Rational Emotive Behavioral

A comprehensive, active-directive, philosophically and empirically based psychotherapy which focuses on resolving emotional and behavioral problems and disturbances.

Irrational

Lacking in reason or logic; thoughts, beliefs, or actions that do not align with rational judgment.

Self-Defeating Beliefs

Negative thoughts and perceptions that one holds about oneself that hinder personal growth or success.

University Counseling Centers

Institutions within universities that provide mental health services, guidance, and support to students.