If Variable Manufacturing Overhead Is Applied on the Basis of Direct

question 54

Multiple Choice

If variable manufacturing overhead is applied on the basis of direct labour-hours and the variable overhead spending variance is favourable, then the

• A)actual variable manufacturing overhead rate exceeded the standard rate.
• B)standard variable manufacturing overhead rate exceeded the actual rate.
• C)actual direct labour-hours exceeded the standard direct labour-hours allowed for the actual output.
• D)standard direct labour-hours allowed for the actual output exceeded the actual hours.

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Definitions:

Observational Learning

Learning that occurs through observing the behaviors of others and the outcomes of those behaviors, without direct instruction.

Associative Learning

Learning that certain events occur together. The events may be two stimuli (as in classical conditioning) or a response and its consequences (as in operant conditioning).

Protective Withdrawal

A defense mechanism where an individual retreats or isolates themselves from situations or interactions perceived as threatening or overwhelming.

Operant Conditioning

A learning process through which the strength of a behavior is modified by reinforcement or punishment.