When Machine-Hours Are Used as a Cost-Allocation Base, the Item

question 117

Multiple Choice

When machine-hours are used as a cost-allocation base, the item most likely to contribute to an unfavorable variable overhead efficiency variance is:

• A)using more machine hours than budgeted
• B)workers wastefully using variable overhead items
• C)unused capacity
• D)more units being produced than planned

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Definitions:

Fine Motor Skills

The ability to coordinate small muscle movements, often involving the synchronization of hands and fingers with the eyes.

Simple Shapes

Basic geometric forms without complicated detail, such as circles, squares, and triangles.

Cognitive Development

The process by which individuals acquire and understand knowledge, develop problem-solving skills, and reason over time.

Fine Motor Skills

The ability to coordinate small muscle movements, particularly involving the synchronization of hands and fingers with the eyes.