The Controllable Variance Measures

question 36

Multiple Choice

The controllable variance measures

• A) operating results at less than normal capacity
• B) the efficiency of using variable overhead resources
• C) operating results at more than normal capacity
• D) control over fixed overhead costs

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Definitions:

Planning

The process of deciding in detail how to do something before actually starting to do it, including setting goals and determining actions.

Directing

Motivating and leading employees to achieve organizational objectives.

Managers

Individuals in an organization responsible for directing and overseeing the work of others.