For Each of the Following Variances, State Which Manager Is

question 115

Essay

For each of the following variances, state which manager is most likely to be responsible for the variance.
$$\begin{array} { | l | l | } \hline \text { Variance } & \text { Responsible Manager } \\\hline \text { Direct Materials Cost } & \\\hline \text { Direct Labor Efficiency } & \\\hline \text { Variable Overhead Efficiency } & \\\hline\end{array}$$

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Definitions:

Counterconditioning

A therapy technique used to replace negative responses to a stimulus with positive ones.

Systematic Desensitization

A therapeutic method used to reduce phobia or anxiety through gradual exposure to the feared object or situation paired with relaxation techniques.

Rational-Emotive Behavioral Therapy

A form of psychotherapy that identifies irrational beliefs, challenges them, and encourages adopting more rational and adaptive beliefs.

Transference

In psychotherapy, the process by which patients project feelings and attitudes from a past relationship onto their therapist.