Which One of the Following Standard Cost Variances Is Not

question 131

Multiple Choice

Which one of the following standard cost variances is not available when analyzing batch-related manufacturing overhead costs using an activity-based cost (ABC) system?

• A) Production-volume variance.
• B) Variable setup spending variance.
• C) Fixed spending variance.
• D) Fixed flexible-budget variance.
• E) Sales volume variance.

---

Definitions:

Mindfulness

The practice of being fully present and engaged in the moment, aware of one’s thoughts and feelings without judgment.

Positive Individual Trait

A characteristic or quality in a person that contributes to their overall positive perception and effectiveness in various aspects of life.

Agency

The capacity of individuals to act independently and make their own free choices, contrary to the forces of social structures.

Hope

People’s expectations that their goals can be achieved in the future.