Subscripting Always Starts with __________

question 41

Multiple Choice

Subscripting always starts with __________.

• A) 0
• B) 1
• C) -1
• D) none of these

---

Definitions:

Budget Variance

The difference between budgeted or planned financial performance and the actual performance.

Predetermined Overhead Rate

An estimated rate used to allocate manufacturing overhead costs to products based on a specific activity base, aiding in cost control and pricing decisions.

Denominator Level

Refers to the total amount of capacity or activity used to allocate fixed costs to units of output.

Underapplied

A situation in manufacturing where the allocated overhead costs are less than the actual overhead costs incurred.