Which of the Following Is Used to Calculate Total Variable

question 21

Multiple Choice

Which of the following is used to calculate total variable overhead variance where VOH = Variable Overhead, SVOR = Standard Variable Overhead Rate, SH = Standard Hour Allowed, and AH = Actual Direct Labor Hours Used?

• A) Total VOH Variance = Standard VOH - SVOR × SH
• B) Total VOH Variance = Fixed VOH - SVOR × AH
• C) Total VOH Variance = Actual VOH - SVOR × SH
• D) Total VOH Variance = Variable VOH - SVOR × AH
• E) None of these

---

Definitions:

Labor Productivity

A measurement of the economic output per hour or unit of labor input.

Space Versus Equipment

A consideration in logistics and facility management that involves balancing the allocation of physical space and machinery to optimize operations.

Order Accuracy

The degree to which completed orders match the initial customer request in terms of product, quantity, and specification.

Order Completeness

A measure of a company's ability to fulfill customer orders in their entirety without backorders or partial shipments.