If Variable Manufacturing Overhead Is Applied Based on Direct Labor

question 75

Multiple Choice

If variable manufacturing overhead is applied based on direct labor hours and there is an unfavorable direct labor efficiency variance

• A) the direct materials usage variance will be unfavorable.
• B) the direct labor rate variance will be favorable.
• C) the variable manufacturing overhead efficiency variance will be unfavorable.
• D) the variable manufacturing overhead spending variance will be unfavorable.

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Definitions:

Interpersonal Disappointments

Feelings of sadness or displeasure caused by the belief that one's personal relationships are not meeting the expected standards or needs.

Grief

A deep emotional response to loss, often involving sadness, longing, and distress.

Sad Mood

A temporary emotional state characterized by feelings of unhappiness and low mood, distinct from clinical depression.

Social Withdrawal

A behavior characterized by a lack of engagement with social or public activities, often due to anxiety, depression, or other psychological conditions.