A Negative Fixed Overhead Volume Variance Can Be Caused Due

question 45

Multiple Choice

A negative fixed overhead volume variance can be caused due to all of the following except

• A) sales orders at a low level
• B) machine breakdowns
• C) employee inexperience
• D) increase in utility costs

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Definitions:

Single-Member Plurality System

An electoral system in which candidates compete for a single representative seat from an electoral district, and the candidate receiving the most votes wins.

Proportional Representation System

An electoral arrangement that translates the number of votes received by political parties into a proportionate number of seats in the legislative body.

Winner-Take-All System

A winner-take-all system is an electoral system in which the candidate receiving the most votes wins the office or prize in question, with no rewards for those who finish second or lower.

Proportional Representation

Proportional representation is an electoral system in which parties gain seats in proportion to the number of votes cast for them.