Use the Following Information for the Next 4 Questions

question 98

Multiple Choice

Use the following information for the next 4 questions.
Burkett Company uses a standard cost system. Indirect costs were budgeted at $200,000 plus $15 per direct labor hour. The overhead rate is based on 10,000 hours. Actual results were:
-The variable overhead spending variance was

• A) $10,000 F
• B) $50,000 U
• C) $35,000 U
• D) $15,000 U

---

Definitions:

Behavior Therapies

A type of psychotherapy that focuses on changing unwanted behaviors through rewards, reinforcements, and desensitization.

Systematic Desensitization

A therapeutic technique used to help individuals overcome phobias and anxiety disorders by gradually exposing them to the feared object or situation in a controlled manner.

Classical Conditioning

A learning process that pairs a neutral stimulus with a stimulus that naturally produces a response until the neutral stimulus alone produces the same response.

Phobias

Intense, irrational fears of specific objects or situations that significantly interfere with an individual's daily life.