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Zacher Corporation makes a product with the following standards for direct labor and variable overhead: In February the company's budgeted production was 6,900 units, but the actual production was 7,000 units. The company used 1,980 direct labor-hours to produce this output. The actual variable overhead cost was $10,296. The company applies variable overhead on the basis of direct labor-hours. The variable overhead efficiency variance for February is:
Neutrons
Subatomic particles found in the nucleus of an atom, carrying no electric charge and having a mass slightly larger than that of a proton.
Allotropes
Different forms of the same element in the same physical state with different structures and properties.
Atomic Mass Number
The total number of protons and neutrons in the nucleus of an atom, determining its mass.
Atomic
Relating to atoms, the smallest constituent unit of ordinary matter that constitutes a chemical element.
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