Given $A = \left[ \begin{array} { l l } 3 & 5 \\2 & 4\end{array} \right]$

question 7

Essay

Given $A = \left[ \begin{array} { l l } 3 & 5 \\2 & 4\end{array} \right]$ and $B = \left[ \begin{array} { c c } - 2 & 4 \\3 & 8\end{array} \right]$ , solve $X - 2 A = B$ , for the matrix $X$ , or explain why there is no solution.

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Definitions:

Variable Manufacturing Overhead Cost Incurred

The total variable costs that have been spent during a particular period for activities related to manufacturing overhead.

Total Variable Overhead Variance

The difference between the actual variable overhead cost incurred and the expected variable overhead cost estimated in the budget.

Labour Efficiency Variance

This is a measure of the difference between the actual labor hours used in production and the standard labor hours expected to produce the same level of output.

Variable Manuf. Overhead

Indirect, variable costs incurred during the manufacturing process, excluding direct labor and direct materials.