_______ Are Designed to Tell an Employer the Probability That

question 53

Multiple Choice

_______ are designed to tell an employer the probability that an applicant would steal money or merchandise.

• A) Creativity tests
• B) Social desirability tests
• C) Integrity tests
• D) Theft analysis inventory

---

Definitions:

Overhead Controllable Variance

The difference between the actual and budgeted overhead costs that management has control over, indicative of operational efficiency.

Overhead Volume Variance

The difference between the budgeted manufacturing overhead for the actual production volume and the actual manufacturing overhead incurred.

Two-Variance Analysis

An analytical technique in managerial accounting where variances between expected and actual performance are divided into a volume variance and a rate or efficiency variance.

Overhead Controllable

Expenses incurred in the running of a business that management can directly influence or control, such as supplies and advertising.