Akao Products Uses a Standard Cost System

question 89

Multiple Choice

Akao Products uses a standard cost system.Variable overhead costs are allocated based on direct labor hours.In the first quarter,Akao had an unfavorable efficiency variance for variable overhead costs.Which of the following scenarios is a reasonable explanation for this variance?

• A) The actual number of direct labor hours was lower than the budgeted hours.
• B) The actual variable overhead costs were higher than the budgeted costs.
• C) The actual variable overhead costs were lower than the budgeted costs.
• D) The actual number of direct labor hours was higher than the budgeted hours.

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Definitions:

Psychological Factors

Elements that influence an individual's mental health and behavior, including emotions, personality traits, and motivation.

Sociocultural

Referring to the influence of societal and cultural factors on an individual's behavior and attitudes.

Premature Ejaculation

A sexual disorder characterized by ejaculation that occurs with minimal sexual stimulation before, upon, or shortly after penetration and before the person wishes it.

Sensate Focus

A technique used in sex therapy that emphasizes non-sexual touch and communication to build intimacy and reduce performance pressure between partners.