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Cox Engineering performs cement core tests in its laboratory. The following standards have been set for each core test performed:
During March, the laboratory performed 2,000 core tests. On March 1 no direct materials (sand) were on hand. Variable manufacturing overhead is assigned to core tests on the basis of direct labour hours. The following events occurred during March:
8,600 pounds of sand were purchased at a cost of £7,310.
7,200 pounds of sand were used for core tests.
840 actual direct labour hours were worked at a cost of £8,610.
Actual variable manufacturing overhead incurred was £3,200.
-The variable overhead efficiency variance for March is
Cold Receptors
Specialized nerve receptors in the skin that detect cold temperatures and signal this information to the brain.
Pain Receptors
Sensory nerve cells that respond to damaging or potentially damaging stimuli by sending nerve signals to the spinal cord and brain, triggering the sensation of pain.
Hot Objects
Items that have absorbed or are emitting a high level of thermal energy, often perceivable through the sensation of heat upon contact.
Cold Objects
Items that are at a low temperature, potentially causing a decrease in temperature of anything they come into contact with.
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