The following information relating to variable overhead is available for Haven Industries:
Spending variance $4,000 unfavorable
Efficiency variance $7,000 favorable
Which of the following is the correct journal entry to record the spending and efficiency variances?
Definitions:
Motor Development
The progression of muscular coordination and the ability to move and control the body, typically observed in infants and children.
Postpartum Depression (PPD)
A type of mood disorder associated with childbirth, affecting both mothers and fathers, characterized by deep sadness, low energy, anxiety, and changes in sleeping or eating patterns.
Baby Blues
A common, temporary psychological state of sadness, anxiety, or mood swings experienced by new mothers shortly after childbirth.
Respiratory Distress Syndrome
A medical condition often occurring in premature infants, characterized by difficulty breathing due to underdeveloped lungs.
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