The Cost of Available but Unused Productive Capacity Is Indicated

question 4

Multiple Choice

The cost of available but unused productive capacity is indicated by the:

• A)fixed factory overhead volume variance.
• B)direct labor cost time variance.
• C)direct labor cost rate variance.
• D)variable factory overhead controllable variance.

---

Definitions:

Octyl Acetate

An organic compound that is formed from the esterification of octanol with acetic acid, used as a flavor and odor agent.

Orange Odor

A characteristic smell associated with orange or citrus fruits, often due to the presence of compounds like limonene.

Acid Chloride

A class of organic compounds derived from carboxylic acids by replacing the hydroxyl group with a chlorine atom, used in organic synthesis.

Fischer Esterification

A chemical reaction that forms an ester upon the treating of an alcohol with a carboxylic acid in the presence of acid catalyst.