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:

Interstitial Spaces

Areas that exist between cells in body tissues, filled with interstitial fluid, which allows for the exchange of nutrients and waste products.

Capillary Walls

The thin barrier separating the blood in capillaries from the surrounding body tissue, allowing for the exchange of oxygen, nutrients, and waste products.

Exchange

The process of trading or swapping substances or values, which in a biological context often refers to the transfer of gases or nutrients between cells and their environment.

Endothelium

Layer of flat cells lining blood and lymphatic vessels and the chambers of the heart.