The Standard Costs and Actual Costs for Factory Overhead for the Manufacture

question 108

Multiple Choice

The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows: The amount of the factory overhead controllable variance is:

• A) $2,000 unfavorable
• B) $3,000 favorable
• C) $0
• D) $3,000 unfavorable

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Definitions:

Moro Reflex

A primitive reflex found in infants, characterized by spreading the arms, unspreading them, then crying, in response to a sensation of falling.

Secondary Circular Reaction

is a developmental phase in early childhood identified by Piaget, in which infants repeat actions that affect the environment, indicating the beginning of intentional behavior.

Primary Circular Reaction

The stage in early infancy when a child begins to repeat actions on their own body that originally occurred by chance, indicating early cognitive development.

Babinski Reflex

The Babinski reflex is a neurological sign observed in infants when the sole of the foot is stroked, the big toe moves upward or toward the top surface of the foot, and the other toes fan out.