Instructions: in Each of the Following Plans, One Detail Has

question 32

Multiple Choice

Instructions: In each of the following plans, one detail has nothing to do with the topic sentence; it is merely a bit of irrelevant information. Select the letter of the irrelevant detail. Spaghetti and meatballs were splattered all over the white kitchen.

• A) blotches of sauce on wall behind stove
• B) pool of sauce on stovetop
• C) crusted saucepan in sink
• D) stray spaghetti hanging off edge of stove
• E) plates on counter with leftover spaghetti spilling over them
• F) a stack of cookbooks on the table

---

Definitions:

Variable Overhead Rate Variance

The difference between the actual variable overhead incurred and the expected (or standard) cost based on the actual level of activity.

Variable Manufacturing Overhead

Overhead costs that fluctuate with the level of production, such as utilities or raw materials.

Standards

Predetermined benchmarks or norms used for measuring performance, costs, and efficiency in production.

Variable Overhead Efficiency Variance

This measures the difference between the actual variable overhead costs incurred and the standard costs expected for the actual production level achieved, pertaining to efficiency in managing variable overheads.