The Variable Overhead Efficiency Variance

question 24

Multiple Choice

The variable overhead efficiency variance:

• A) is interpreted in the same manner as the direct labor efficiency variance.
• B) measures the efficient use of factory utilities, factory maintenance, and factory supplies.
• C) measures the efficient use of the cost driver used in the flexible budget.
• D) measures the efficient use of direct materials.

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Definitions:

Muscle Tissue

A tissue composed of cells or fibers, the function of which is to contract to facilitate movement of the body or its parts.

Contractility

The ability of muscle fibers to shorten and generate force.

Glia

Non-neuronal cells in the central and peripheral nervous system that support, nourish, and protect neurons.

Support Cells

Cells that provide structural and functional support in various tissues and organs, often contributing to the maintenance and repair of neighboring cells.