The Unused Capacity Variance Is

question 8

Multiple Choice

The unused capacity variance is

• A)the difference in costs between activity availability and activity usage.
• B)the difference in costs between actual activity level acquired and the value-added standard quantity of activity that should have been used.
• C)the difference in costs between practical capacity of activity and the standard capacity of the activity.
• D)none of these.

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Definitions:

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The process of extending, scattering, or distributing over an area or among a group.

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