_____ Departments Include All of Those That Provide Specialized Skills

question 69

Multiple Choice

_____ departments include all of those that provide specialized skills in support of _____ departments.

• A) Line; staff
• B) Staff; line
• C) Primary; functional
• D) Functional; primary
• E) Line; functional

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Definitions:

Total Variable Overhead Spending Variance

The difference between the actual variable overhead costs incurred and the expected (budgeted) variable overhead costs based on actual production levels.

Variable Overhead Efficiency Variance

The difference between the standard cost of variable overheads allocated for production and the actual cost incurred.

Supplies Cost

The expense associated with acquiring supplies necessary for the operation of a business, such as office supplies or manufacturing inputs.

Variable Manufacturing Overhead

Indirect manufacturing costs that change in total in direct proportion to changes in production volume, such as utilities or materials.