Descamps Inc

question 16

Multiple Choice

Descamps Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.
The company has reported the following actual results for the product for July:

-The variable overhead rate variance for the month is closest to:

• A) $78 F
• B) $84 F
• C) $78 U
• D) $84 U

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Definitions:

Sublimation

A defense mechanism in psychoanalytic theory where socially unacceptable impulses or idealizations are unconsciously transformed into socially acceptable actions or behavior.

Repression

A defense mechanism where unpleasant thoughts, desires, or experiences are excluded from conscious awareness.

Libido

The energy of the sexual drive as a component of the life instinct.

Life Instinct

, in psychoanalytic theory, represents the drive for survival, propagation, love, and creativity.