Assume the Number of Machine Hours Is the Cost Driver

question 63

Multiple Choice

Assume the number of machine hours is the cost driver for variable overhead. The difference between the actual variable overhead and the flexible budget for variable overhead (based on standard machine hours allowed for actual output) is the

• A) volume variance.
• B) net overhead variance.
• C) efficiency variance.
• D) sum of variable spending and efficiency variances.

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Definitions:

DNA Ligase

Enzyme that seals strand breaks or gaps in double-stranded DNA.

DNA Synthesis

The natural or artificial creation of deoxyribonucleic acid molecules, crucial for genetic replication and transmission.

Hydrogen Bonds

A fragile connection between two molecules caused by the electrostatic pull between a proton in one molecule and an atom with high electronegativity in the other.

DNA Polymerase

An enzyme that plays a critical role in DNA replication, helping to build new strands of DNA based on the template provided by the original strand.