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C&E

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Qaagi - Book of Why

Causes

Effects

differences between the predetermined and actual a. prices of the various indirect resources used(passive) are created byOverhead Spending variances

An increase in the price of an individual overhead itemwill resultin variable overhead spending variance

the actual realization of fixed costs differing from the budgeted amounts(passive) is caused byThe fixed overhead spending variance

differences in the variable overhead rate(passive) is caused byVariable overhead spending variance

a. Material quantity variance(passive) is caused byA variable overhead spending variance

supervisor ’s salaries ( for example , an unexpected midyear increase due to union pressures(passive) is almost certainly caused byThe spending variance

actual activity being different from the estimated activity used in calculating the predetermined overhead application rate(passive) caused byoverhead variance

the difference between which of the following(passive) is caused byoverhead variance

15 - 13 List causescould leadto a fixed overhead spending variance

this service department(passive) created bythe spending variance

a variable overhead efficience variance What can cause a fixed overhead spending variance What can cause a production volume variancecan causea variable overhead efficience variance What can cause a fixed overhead spending variance What can cause a production volume variance

from variances in the cost of variable overhead items and the usage of these itemscan resultfrom variances in the cost of variable overhead items and the usage of these items

both from actual spending and from differences between actual and normal levels of productionresultboth from actual spending and from differences between actual and normal levels of production

from paying higher or lower price for the variable overhead itemsmay resultfrom paying higher or lower price for the variable overhead items

machine time standards(passive) were setmachine time standards

a real businesscreatea real business

from streamlining of the procurement programmeresultedfrom streamlining of the procurement programme

in virtually no reduction in mean square error relative to its size in the ANOVAresultedin virtually no reduction in mean square error relative to its size in the ANOVA

to ( usually subtle ) changes in the morphological or physiological composition of descendant subsetsleadsto ( usually subtle ) changes in the morphological or physiological composition of descendant subsets

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Smart Reasoning:

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