Assuming That the Standard Fixed Overhead Rate Is Based on Full

question 127

Multiple Choice

Assuming that the standard fixed overhead rate is based on full capacity, the cost of available but unused productive capacity is indicated by the

• A) fixed factory overhead volume variance
• B) direct labor time variance
• C) direct labor rate variance
• D) variable factory overhead controllable variance

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Definitions:

Systole

The phase of the heart cycle during which the heart muscles contract and pump blood into the arteries.

Contraction Phase

The period during a muscle contraction when muscle fibers shorten and tension increases, typically measured in an isotonic contraction.

Femoral Vein

A major vein located in the thigh that carries blood from the lower extremities back to the heart.

Thigh

The part of the human leg between the hip and the knee.