Which One of the Following Factory Overhead Variances Reflects the Effect

question 66

Multiple Choice

Which one of the following factory overhead variances reflects the effect of deviation in input quantities only if the cost driver for applying variable overhead is a perfect predictor of variable overhead cost?

• A) Total variable overhead variance.
• B) Variable overhead rate variance.
• C) Variable overhead spending variance.
• D) Variable overhead flexible-budget variance.
• E) Variable overhead efficiency variance.

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Definitions:

Avoidance Learning

A form of learning in which an individual learns a behavior to avoid an unpleasant or fearful stimulus.

Escape Learning

A form of learning in which the subject acquires a response that results in the termination of an aversive stimulus.

Punishment

A form of behavioral control involving the application of an unpleasant stimulus or removal of a pleasant stimulus in response to undesired behavior.

Positive Reinforcement

A technique in behavior modification that involves rewarding desirable behaviors, thereby increasing the likelihood of their recurrence.