How Is the Variable Manufacturing Overhead Efficiency Variance Calculated

question 215

Multiple Choice

How is the variable manufacturing overhead efficiency variance calculated?

• A)The difference between the actual overhead rate and the standard overhead rate multiplied by the standard overhead rate
• B)The difference between the standard hours allowed and the actual hours used multiplied by the standard overhead rate
• C)The difference between the standard hours allowed and the actual hours used
• D)The difference between the standard hours allowed and the actual hours used multiplied by the actual overhead rate

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Definitions:

Motivation

The process that initiates, guides, and maintains goal-oriented behaviors.

Individual Differences

Variations among individuals in their psychological traits, behaviors, and physiological responses.

Nature

The physical world and everything in it that is not made by humans, including plants, animals, landscapes, and other features or products of the earth.

Organization

An arranged and structured collective of people with a particular purpose, such as a business or government department.