The Variable Overhead Efficiency Variance Is Most Effective in Measuring

question 50

Multiple Choice

The variable overhead efficiency variance is most effective in measuring

• A)the difference between actual variable overhead costs incurred during the period and the budget allowance based on actual input.
• B)the difference between actual variable overhead costs incurred during the period and the budget amount based on the time that should have been expended in producing at a certain level of activity.
• C)the difference between actual hours utilized in production and the standard hours allowed at a certain level of output.
• D)excessive usage of overhead resources.

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Definitions:

Macro

A rule or pattern that specifies how input text should be mapped to replacement output text, usually in the context of a preprocessor.

#define SQUARE(x)

A preprocesser macro in C that calculates the square of its argument x.

Macro Definition

A preprocessor directive in programming that defines a sequence of code that can be reused throughout the program with a single identifier.

#define SQUARE(x)

An example of a macro definition in C/C++ that calculates the square of a given number x using a preprocessor directive.