Place the Digits 1, 2, 3, 8 , and 9

question 11

Multiple Choice

Place the digits 1, 2, 3, 8 , and 9 in the boxes to obtain the greatest difference. You can only use each digit once. ​

• A) 926
• B) 962
• C) 881
• D) 1069
• E) 971

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Definitions:

Overhead Variance

The difference between the actual overhead incurred and the overhead allocated to production during a given period.

Flexible Budget

A projection of budget data for various levels of activity.

Overhead Applied

The portion of overhead costs allocated to individual products or job orders based on a predetermined rate.

Labor Price Variance

This is the difference between the actual cost of labor and the standard cost, indicating how much more or less was paid for labor than expected.