What Will Cause the Variable-Overhead Efficiency Variance

question 53

Multiple Choice

What will cause the variable-overhead efficiency variance?

• A) Efficient or inefficient use of a specific component of variable overhead (e.g., electricity).
• B) Full or partial utilization of major equipment resources.
• C) Production of units in excess of the number of units sold.
• D) Efficient or inefficient use of the cost driver (e.g., machine hours) for variable overhead.
• E) Changes in the salary cost of manufacturing supervisors.

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Definitions:

Cultural Expectations

Socially constructed norms and beliefs about how individuals should behave in a given society.

Temporal Schemas

Cognitive structures that enable understanding and organization of events based on time, aiding in memory and anticipation of future events.

Personal Construct

A psychological theory proposing that individuals organize their experiences and view the world through unique, personal systems of constructs.

Cultural Influences

The ways in which the values, beliefs, and practices of a culture shape and impact individuals' behaviors and perceptions.