Gaps in Availability of Treatment Services in Communities Is Often

question 26

Multiple Choice

Gaps in availability of treatment services in communities is often attributed to:

• A) Closure of many psychiatric hospitals
• B) Shifting of resources to public transportation
• C) Declines in availability of housing
• D) Shift in priorities for community resources

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Definitions:

Total Variable Overhead Variance

The difference between the actual variable overhead cost incurred and the expected variable overhead cost estimated in the budget.

Labour Efficiency Variance

This is a measure of the difference between the actual labor hours used in production and the standard labor hours expected to produce the same level of output.

Variable Manuf. Overhead

Indirect, variable costs incurred during the manufacturing process, excluding direct labor and direct materials.

Labour Efficiency Variance

The difference between the actual labor hours used and the standard labor hours expected, multiplied by the standard labor rate.