(Appendix 11A)The Dillon Corporation Makes and Sells a Single Product

question 76

Multiple Choice

(Appendix 11A) The Dillon Corporation makes and sells a single product.Overhead costs are applied on the basis of standard direct labor-hours.The standard cost card shows that 5 direct labor-hours are required per unit.The Dillon Corporation had the following budgeted and actual data for March: The variable overhead efficiency variance for March is:

• A)$12, 400 F
• B)$6, 160 U
• C)$12, 400 U
• D)$6, 160 F

---

Definitions:

Working Conditions

The environment, terms, and factors affecting the workplace, including hours, safety, amenities, and physical demands faced by employees.

Geopolitical Position

The strategic importance of a country or region as influenced by geographical factors and its location in relation to other powers.

Economic Growth

An increase in the production of goods and services in an economy over a period of time, typically measured by the rise in Gross Domestic Product (GDP).

Transnational Corporations

Large companies that operate and have assets in more than one country, making them influential global economic entities.