-Refer to Figure 11-4

question 46

Multiple Choice

-Refer to Figure 11-4. Calculate the variable overhead efficiency variance.

• A) $36,850 U
• B) $80,000 U
• C) $36,850 F
• D) $4,000 U
• E) None of these.

---

Definitions:

Internet of Things

An interconnected system of tangible items equipped with monitoring devices, computer programs, and various technologies designed to communicate and share information with other gadgets and systems via the web.

IoT

Internet of Things, a network of physical devices, vehicles, home appliances, and other items embedded with electronics, software, sensors, and connectivity, enabling these objects to connect and exchange data.

Dematerialization

The process of reducing the use of physical resources in the production and consumption of goods and services, often through digital means.

Downsides

The negative aspects or disadvantages of a decision, action, or situation.