Answer the Following Questions Using the Information Below:
Patel Corporation

question 59

Multiple Choice

Answer the following questions using the information below:
Patel Corporation manufactured 1000 coolers during October.The following variable overhead data pertain to October:
$\begin{array}{ll}\text { Budgeted variable overhead cost per unit } & \$ 9.00 \\\text { Actual variable manufacturing overhead cost } & \$ 8400 \\\text { Flexible-bud get amount for variable manufacturing overhead } & \$ 9000 \\\text { Variable manufacturing overhead efficiency variance } & \$ 180 \text { unfavourable }\end{array}$

-What is the variable overhead spending variance?

• A)$420 unfavourable
• B)$600 unfavourable
• C)$600 favourable
• D)$780 favourable

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Definitions:

Cognitive Revolution

A period in the 20th century marked by the shift from behaviorist psychology to cognitive psychology, emphasizing the role of mental processes.

Mental Processes

Internal cognitive activities that enable consciousness, including perception, thinking, judgment, and memory.

Cultural Norms

Shared expectations and rules that guide behavior of people within social groups, often passed through generations and influencing social conformity.

Structuralism

An early school of psychology that analyzed the basic elements of thoughts and sensations to understand the structure of the mind.