The Difference Between the Actual Amount of Variable Overhead Incurred

question 105

Multiple Choice

The difference between the actual amount of variable overhead incurred and the budget amount allowed for actual output achieved is

• A) the flexible budget variance.
• B) the variable overhead rate variance.
• C) the price variance.
• D) the sales-volume variance.
• E) the efficiency variance.

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Definitions:

Pectoralis Major

A large chest muscle that contributes to the shoulder joint's movement and the arm's rotation inward.

Deltoid

A large, triangular muscle covering the shoulder joint that is responsible for lifting the arm and giving the shoulder its range of motion.

Biceps Brachii

A muscle of the upper arm that is involved in the flexion of the forearm and supination of the forearm.

Serratus Anterior

The serratus anterior is a muscle that originates on the surface of the upper eight or nine ribs and inserts on the medial border of the scapula, playing a key role in the movement of the shoulder.