Felter Company Uses a Standard Costing System Based on Direct

question 29

Multiple Choice

Felter Company uses a standard costing system based on direct labour hours. Last month, Felter Company used more electricity and indirect materials than planned. This is likely to result in

• A) unfavourable variable overhead efficiency variance.
• B) unfavourable variable overhead efficiency variance and unfavourable variable overhead spending variance.
• C) unfavourable variable overhead efficiency variance and unfavourable fixed overhead variance.
• D) unfavourable variable overhead spending variance.

---

Definitions:

Neuroticism

A personality trait characterized by emotional instability, anxiety, moodiness, worry, and sadness.

Agreeableness

A personality trait characterized by kindness, empathy, and a cooperative attitude.

Personality Disorder

A type of mental disorder involving enduring patterns of inner experience and behavior that deviates significantly from the expectations of the individual's culture.

Anorexia Nervosa

An eating disorder characterized by an abnormally low body weight, an intense fear of gaining weight, and a distorted perception of weight or shape.