When Machine-Hours Are Used as an Overhead Cost-Allocation Base, the LEAST

Multiple Choice

When machine-hours are used as an overhead cost-allocation base, the LEAST likely cause of a unfavourable variable overhead rate variance is

A) excessive machine breakdowns.
B) the production scheduler inefficiently scheduled jobs.
C) poor coordination between sales and production resulting in displacement of normal batches by.rush orders and excessive setup times.
D) strengthened demand for the product.
E) a decrease in the cost of energy.