Answer:
Variable overhead efficiency variance =  $2,212unfavorable
Explanation:
variable overhead efficiency variance: Variable overhead efficiency variance aims to determine whether or not their exist savings or extra cost incurred on variable overhead as a result of workers being faster or slower that expected.
Since the variable overhead is charged using labour hours, any amount by which the actual labour hours differ from the standard allowable hours would result in a variance  
                                                                                        Hours
5,400 units should have taken (5,400×3.8 hours)   20,520
but did take                                                                <u> 20,800</u>
Labour hours variance                                                280 unfavorable
Standard variable overhead rate                         ×     <u>$ 7.90</u> per hour
Variable overhead efficiency variance                     $2,212  unfavorable
Variable overhead efficiency variance =  $2,212unfavorable
 
        
             
        
        
        
B. Evaluation  
Evaluating means to systematically determine somethings merits and significance, including the seriousness or gravity of a problem. 
 
        
                    
             
        
        
        
Answer:
the answer is E hope that helps you 
 
        
             
        
        
        
Answer: Joint training 
          
Explanation: In simple words, joint training refers to the process in which an organisation or an entity tries to persuade and influence the behavior of their staff by making teaching them any specific kind of technical skill.
     Such kinds of training are very common in defense forces such as military and police force, where team work and relative trust is of high importance. But these kinds of training are also used by other organizations in cases where the number of candidates is large and it is not possible to train each of them individually.
 
        
             
        
        
        
The amount of a service cannot change. But the quality of a service can change positively or negatively