Which of the Following Cannot Cause an Unfavourable Variable Overhead

question 75

Multiple Choice

Which of the following cannot cause an unfavourable variable overhead efficiency variance?

• A) Using more direct labour hours or direct machine hours than the standard quantity, given actual output.
• B) Higher than expected production accomplished in less than the standard machine hours allowed.
• C) Using more of the variable overhead item, such as electricity, than the standard amount allowed.
• D) All of the given answers

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Definitions:

High-Efficiency Systems

Systems or processes designed to operate at maximum productivity with minimum wasted effort or expense.

Common Measures Bias

The distortion that arises when the same measurement instruments or approaches are used across different situations or contexts.

Balanced Scorecard

An approach to strategic planning and management that aligns operational activities with the organization's vision and strategy, improves communication across all levels, and evaluates the organization's success in reaching strategic goals.

Divisional Scorecard

A performance measurement tool used to assess and monitor the performance of individual business units or divisions within a larger organization.