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Figure 17-6 -Refer to Figure 17-6

question 59

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Figure 17-6  Budgeted fixed overhead for the year £300,000 Budgeted direct labour hours for the year 30,000 Actual fixed overhead for August £24,000 Actual variable overhead for August £10,000 Direct labour hours worked in August 2,600 Standard variable overhead cost per direct labour hour £4 Standard direct labour hours allowed for August production 2,750\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


Definitions:

Association Areas

Areas of the cerebral cortex that are not involved in primary motor or sensory functions; rather, they are involved in higher mental functions, such as learning, remembering, thinking, speaking, and integrating information.

Neural Networks

Computational models inspired by the human brain's network of neurons, used in machine learning and artificial intelligence for pattern recognition and data analysis.

Interneurons

Neurons that transmit impulses between other neurons, especially as part of reflex arcs or neural networks.

Sympathetic Nervous System

part of the autonomic nervous system that prepares the body for rapid action in emergencies; "fight or flight" response.

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