If Variable Overhead Is Applied Based on Direct Labour Hours

question 20

Multiple Choice

If variable overhead is applied based on direct labour hours and there is an unfavorable labour efficiency variance,

• A) the materials usage variance will be unfavorable
• B) the labour rate variance will be favorable
• C) the variable overhead efficiency variance will be unfavorable
• D) the variable overhead spending (expenditure)variance will be unfavorable

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Definitions:

Cerebellum

The part of the brain at the back of the skull in vertebrates, responsible for coordinating and regulating muscular activity.

Medulla

The lower part of the brainstem, controlling autonomic functions such as heartbeat and breathing.

Pons

A key structure in the brainstem involved in regulating breathing, communication between different parts of the brain, and sensations such as hearing, taste, and balance.

Corpus Callosum

A large band of neural fibers connecting the two brain hemispheres and carrying messages between them.