When Machine-Hours Are Used as an Overhead Cost-Allocation Base, a Rush

Multiple Choice

When machine-hours are used as an overhead cost-allocation base, a rush order resulting in unplanned overtime that used less-skilled workers on the machines would most likely contribute to reporting a(n) :

A) favorable variable overhead spending variance
B) unfavorable variable overhead efficiency variance
C) favorable fixed overhead flexible-budget variance
D) unfavorable production-volume variance