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:

Incapacitative Sentencing

is a criminal justice policy aimed at preventing convicted criminals from committing more crimes by removing them from society, often through long-term imprisonment.

Lock Up

To confine someone or something securely, often used in the context of imprisonment.

New Recruits

Individuals who have newly joined an organization, institution, or the armed forces, often undergoing training and orientation.

Rehabilitation

The process of restoring someone to health or normal life through training and therapy after incarceration, addiction, or illness.