Figure 17-6 -Refer to Figure 17-6

question 59

Multiple Choice

Figure 17-6 $\begin{array}{lr}\text { Budgeted fixed overhead for the year } & £ 300,000 \\\text { Budgeted direct labour hours for the year } & 30,000 \\\text { Actual fixed overhead for August } & £ 24,000 \\\text { Actual variable overhead for August } & £ 10,000 \\\text { Direct labour hours worked in August } & 2,600 \\\text { Standard variable overhead cost per direct labour hour } & £ 4 \\\text { Standard direct labour hours allowed for August production } & 2,750\end{array}$
-Refer to Figure 17-6. The variable overhead spending variance would be

• A)£2,000 favourable.
• B)£1,200 favourable.
• C)£400 favourable.
• D)£200 favourable.

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Definitions:

Recruitment

The process of finding, attracting, and selecting suitable candidates for employment to fill job vacancies within an organization.

Selection

The process of choosing the most suitable candidates for a position or task from a pool of applicants.

Central Tendency

A statistical measure that identifies a single value as representative of an entire distribution, commonly the mean, median, or mode.

Key Traits

Essential characteristics or qualities uniquely defining a person, object, or phenomenon.