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When machine-hours are used as a cost-allocation base, the item MOST likely to contribute to an unfavorable variable overhead efficiency variance is Select one: a.

When machine-hours are used as a cost-allocation base, the item MOST likely to contribute to an unfavorable variable overhead efficiency variance is Select one: a. unused capacity b. more units being produced than planned c. using more machine hours than budgeted d. workers wastefully using variable overhead items

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