Answer the Following Questions Using the Information Below:
Hobart Corporation

question 143

Multiple Choice

Answer the following questions using the information below:
Hobart Corporation manufactured 20 000 heaters during November.The overhead cost-allocation base is $15.75 per machine-hour.The following variable overhead data pertain to November:
$$\begin{array} { l r r } & \text { Actual } & \text { Budgeted } \\\text { Production } & 20000 \text { units } & 22000 \text { units } \\\text { Machine-hours } & 7875 \text { hours } & 9000 \text { hours } \\\text { Variable overhead cost per machine-hour: } & \$ 15.50 & \$ 15.75\end{array}$$
-What is the variable overhead efficiency variance?

• A)$4832.39 favourable
• B)$4832.39 unfavourable
• C)$2250 unfavourable
• D)$2250 favourable

---

Definitions:

Due Process

In a disciplinary situation, following proper, established rules and procedures and giving employees the opportunity to respond to allegations.

Communications Training

Programs and initiatives focused on improving an individual's or group's ability to effectively convey information, understand others, and manage interpersonal interactions.

Notice Period

The time frame between when an employee notifies their intent to leave a job and their actual departure, or the period an employer gives an employee before termination.

Wrongful Dismissal

The termination of an employee without just cause or without giving the employee reasonable notice or compensation in lieu of notice.