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A 25-year-old man comes to the office due to problems with concentration and restlessness. His younger brother takes stimulants for attention-deficit hyperactivity disorder, and the patient wonders if medication will help him to focus. He is accompanied by his girlfriend, who says, "Over the past month, he has been uncharacteristically hyperactive and irritable, jumping from one activity to another but getting little accomplished." The patient is frustrated with his current job as a computer data entry clerk, which he feels is beneath him, and he was upset when his boss recently criticized him for making several mistakes. His girlfriend says that he is on the verge of losing his job. The patient stays up late developing plans for a new business that he believes will make him a millionaire. He is sleeping 2-3 hours a night. He drinks 3-4 alcoholic drinks a week and uses marijuana twice a month.
Physical examination is unremarkable. Urine toxicology is positive for tetrahydrocannabinol. On mental status examination, the patient appears restless and easily distracted. He is very talkative and leaves his chair to pace during the interview. His mood is irritable. He has no suicidal ideation or psychotic features.
Which of the following is the most likely diagnosis?
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected (standard) variable overhead based on actual production levels.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard overhead estimated, based on the actual level of activity.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the standard variable overhead based on the actual level of activity, reflecting efficiency in using overhead resources.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead costs incurred and the standard variable overhead costs, based on efficient use of resources.
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