Marcel Receives an 87 on the Second Midterm in His

question 53

Multiple Choice

Marcel receives an 87 on the second midterm in his calculus course-the first time he has ever received anything less than an A in any course. Marcel now believes he will never succeed in math courses. Marcel is demonstrating:

• A)overgeneralization.
• B)arbitrary inference.
• C)personalizing.
• D)minimization.

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Definitions:

Variable Overhead Rate Variance

The difference between the actual variable overhead incurred and the standard cost of the variable overhead allotted for the actual production level.

Supplies

Materials and items that are used in the day-to-day operations of a business but are not directly tied to the production of goods or services.

Variable Overhead Efficiency Variance

The difference between the expected (standard) cost of variable overheads based on actual production and the actual cost incurred.

Variable Overhead Efficiency Variance

A measure that reflects the efficiency of variable overhead resource usage by comparing the standard hours allowed with the actual hours used.