Use the Following Information for the Next 4 Questions

question 123

Multiple Choice

Use the following information for the next 4 questions.
Hogle Mfg. Co. uses a standard costing system. The standard time to produce one unit is 4 hours, and normal production is 3,000 units monthly. Overhead costs were estimated to be $135,000. The standard variable overhead rate is $5 per machine hour. During April the following results were recorded:
-The variable overhead efficiency variance was

• A) $8,000 U
• B) $4,000U
• C) $2,000 U
• D) $4,000 F

---

Definitions:

Externalizing Problems

Problem behavior that involves engaging in inappropriate conduct, especially aggressive acts.

Internalizing Problems

Problem behavior that involves negative feelings about self and other symptoms of depression.

Self-Esteem

An individual's subjective evaluation of their own worth or value.

Value Orientation

involves the principles and beliefs that individuals consider important, guiding their behavior and decisions.