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Determine whether the following passage contains an argument; if it does, identify the main issue.
TV's coverage of the Olympics was not very exciting. The anchorman was cool and detached, and, except for basketball, they never zeroed in on a single event long enough for anyone to care. Plus, there was just too much coverage. Anytime you turned on TV, there was the Olympics. It was like air-always there. And what's so exciting about air?
Variable Overhead
Costs of indirect materials, indirect labor, and other operations that fluctuate with the level of production output.
Direct Labor-Hours
A measure of the amount of time workers spend directly manufacturing a product or performing a service.
Materials Quantity Variance
The variance arising from the actual amount of materials utilized in manufacturing compared to the anticipated standard quantity, times the standard expense for each unit.
Labor Efficiency Variance
The variance between the number of hours actually worked and the anticipated standard hours, times the normal rate per hour.
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