When machine-hours are used as a cost-allocation base,the item MOST likely to contribute to a favourable variable overhead efficiency variance is:
A)excessive machine breakdowns.
B)strengthened demand for the product.
C)the production scheduler's impressive scheduling of machines.
D)a decline in the cost of energy.

Question

Quizplus · Accepted Answer

The production scheduler's impressive scheduling of machines can lead to a favorable variable overhead efficiency variance by optimizing the use of machine-hours, thereby reducing the amount of variable overhead required per unit of production.

When Machine-Hours Are Used as a Cost-Allocation Base,the Item MOST