Evaluate the Determinant $\left| \begin{array} { l l l l } 0 & 0 & 0 & 2 \\3 & 8 & 2 & 5 \\4 & 1 & 2 & 5 \\7 & 2 & 6 & 3\end{array} \right|$

question 451

Multiple Choice

Evaluate the determinant.
$\left| \begin{array} { l l l l } 0 & 0 & 0 & 2 \\3 & 8 & 2 & 5 \\4 & 1 & 2 & 5 \\7 & 2 & 6 & 3\end{array} \right|$

• A) -4
• B) 144
• C) -144
• D) -12

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Definitions:

Variable Manufacturing Overhead

Indirect manufacturing costs that vary with production volume, such as utilities for the manufacturing plant or raw material handling costs.

Variable Overhead Rate Variance

The difference between the actual variable overhead costs incurred and the standard cost expected for the actual production volume.

Direct Labor-hours

The total hours of labor directly involved in the production of goods, often used as a basis for allocating manufacturing overhead in process costing.

Variable Manufacturing Overhead Standards

Pre-established rates or quantities that are used to assign variable overhead costs to products based on levels of activity such as labor or machine hours.