When Machine-Hours Are Used as an Overhead Cost-Allocation Base, a Rush

question 134

Multiple Choice

When machine-hours are used as an overhead cost-allocation base, a rush order resulting in unplanned overtime that used less-skilled workers on the machines would most likely contribute to reporting a(n) :

• A)favorable variable overhead spending variance
• B)unfavorable variable overhead efficiency variance
• C)favorable fixed overhead flexible-budget variance
• D)unfavorable production-volume variance

---

Definitions:

Situational Attributions

The process of explaining the behavior of others based on external factors or the context of their actions.

Dispositional Causes

Factors related to an individual's personality, traits, or temperament that influence their behavior and actions.

Reciprocal Liking

Reciprocal liking refers to the phenomenon where individuals are more likely to feel attracted to and like someone who feels the same way towards them.

Self-Serving Bias

The common tendency to attribute one's successes to personal characteristics and failures to external factors.