Endothermy

question 35

Multiple Choice

Endothermy

• A) is a characteristic of most animals found in tropical zones.
• B) is a characteristic of animals that have a fairly constant body temperature.
• C) is a term equivalent to cold-blooded.
• D) is a characteristic of mammals but not of birds.
• E) is seen only in insects and in certain predatory fishes.

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Definitions:

Fixed Overhead Volume Variance

The difference between the budgeted and actual volume of production, multiplied by the fixed overhead rate, indicating inefficiencies in utilizing production capacities.

Direct Labour Hours

A measure of the amount of time workers spend directly manufacturing a product, which is often used to allocate manufacturing overhead in product costing.

Standard Costing System

An accounting method that uses estimated costs for planning and decision-making purposes.

Variable Overhead Spending Variance

The difference between the actual variable overhead costs incurred and the expected costs based on standard rates.