Felter Company Uses a Standard Costing System Based on Direct

question 27

Multiple Choice

Felter Company uses a standard costing system based on direct labour hours. Last month, Felter Company used more direct labour hours than planned, while the production level was consistent with expectations. This is likely to result in

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

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Definitions:

Internal Visibility

Refers to the extent to which an employee's work and contributions are recognized and visible within their organization.

Assertiveness

Characterizes the ability to express one’s opinions and needs in a confident and respectful manner.

Ingratiation

A strategic social behavior aimed at gaining favor or acceptance from others, often through flattery or conformity.

High-Profile Projects

Projects that receive a significant amount of attention and visibility, often due to their scale, impact, or the interest level of stakeholders.