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When machine-hours are used as an overhead cost-allocation base, the LEAST likely cause of a unfavourable variable overhead rate variance is
Skilled Labour
Workers who have specialized training or expertise in a specific field or occupation, often requiring formal education or apprenticeship.
Braverman
Reference to Harry Braverman's work on the labor process and the critique of the de-skilling of jobs in capitalist societies, emphasizing the impacts of capitalist organization of work.
Anti-bullying Culture
A social environment and set of norms that discourages bullying behavior and promotes respect and kindness among individuals.
Hawthorne Plant
A reference to a series of studies conducted at the Western Electric Hawthorne Works, which contributed to the understanding of workplace productivity and human behavior.
Q8: June's direct material efficiency variance is<br>A)$320 unfavourable.<br>B)$300
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