14&15

An unfavorable labor quantity variance may be caused by A) worker fatique or carelessness. B) higher pay rates required by union contracts. C) paying workers higher wages than expected. D) assigning workers to different products than they normally make. What does the manufacturing overhead controllable variance measure? A) The efficiency of using variable manufacturing overhead resources. B) Whether the production manager is able to control the production facility. C) Whether a company incurred more or less fixed manufacturing overhead costs compared to the amount of manufacturing overhead applied. D) Whether a company incurred more or less manufacturing overhead costs than allowed