Solve the Problem $f ( x ) = \frac { x - 4 A } { - 12 x + 3 }$

question 54

Multiple Choice

Solve the problem.
-If $f ( x ) = \frac { x - 4 A } { - 12 x + 3 }$ and $f ( - 12 ) = - 4$ , what is the value of $A ?$

• A) \(\mathrm { A } = - 144\)
• B) \(A = - 150\)
• C) \(A = 150\)
• D) \(\mathrm { A } = 144\)

---

Definitions:

Variable Overhead Rate Variance

The difference between the actual variable overhead rate incurred and the expected (or standard) rate, multiplied by the actual activity level.

Variable Overhead Rate Variance

A measure used in managerial accounting to compare the actual variable overhead incurred to the expected overhead cost based on the standard cost system.

Indirect Labor

Labor costs related to tasks that support the production environment but are not directly involved in creating the final product.

Variable Overhead Efficiency Variance

A measure used in managerial accounting to assess the efficiency of variable overhead costs incurred relative to the expected amount of those costs.