Which of the Following Is Not an Advantage of Shelf

question 74

Multiple Choice

Which of the following is not an advantage of shelf registration?

• A)Shelf registration avoids the costs of several registration processes
• B)Shelf registration allows the firm to respond quickly to advantageous market conditions.
• C)Shelf registration raises the most funds for a firm at the least costly way despite the cumbersome approval process with the Securities and Exchange Commission (SEC).
• D)Shelf registration avoids the costs in time of several registration processes.

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Definitions:

Factory Overhead Cost Variance

The difference between the actual factory overhead costs incurred and the expected (or budgeted) overhead costs based on standard cost accounting.

Flexible Factory Overhead Budget

A budget that adjusts overhead costs in response to changes in actual production or activity, allowing for more accurate costing.

Direct Materials Price Variance

The difference between the actual price and the standard price of direct materials multiplied by the actual quantity of direct materials used in producing a product.

Units

In business and accounting, units refer to the individual pieces or quantities of a product or service.