There Is Not an Output-Level Variance for Variable Costing, Because

question 80

Multiple Choice

There is not an output-level variance for variable costing, because

• A) the inventory level decreased during the period.
• B) the inventory level increased during the period.
• C) fixed manufacturing overhead is allocated to work-in-process.
• D) fixed manufacturing overhead is not allocated to work-in-process.
• E) variable manufacturing overhead is not allocated to work-in-process.

---

Definitions:

Hourly Rate

A payment rate set for one hour of work, often used to calculate wages for part-time or freelance employment.

Sequentially

Following a logical or arranged order, typically in a series or sequence.

Conditional Discrimination

A situation in which the availability of reinforcement to a particular stimulus depends upon the presence of a second stimulus.