With the Advent of More Sophisticated Technology, Employers Who Operate

question 100

Multiple Choice

With the advent of more sophisticated technology, employers who operate locally and globally and want all employees to receive the same training may opt for

• A) apprenticeship programs.
• B) mentorship programs.
• C) job rotation programs.
• D) online training programs.

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Definitions:

Variable Overhead Spending Variance

The difference between the actual variable overheads incurred and the expected variable overheads based on the standard cost for the actual production level.

Standard Variable Overhead Rate

The estimated cost per unit of the variable overheads that are expected to be incurred in the production process.

Actual Total Variable Overhead Cost

The real expense incurred for variable overheads, which fluctuates with changes in production volume.