Answer:
D) $8,200 favorable
Explanation:
Hockey Accessories Corporation manufactured 21,600 duffle bags during March. The following data pertain to March:
Actual Static Budget
Production 21,600 units 22,000 units
Machine hours 1,150 hours 2,200 hours
Fixed overhead costs $ 84,200 $ 92,400
What is the amount of fixed overhead spending variance?
Hockey Accessories Corporation estimated its fixed overhead costs at $92,400, but the actual overhead costs were only $84,200. The difference between estimated and actual costs is $8,200 favorable variance (= $92,400 - $84,200) since the fixed overhead costs were lower than estimated.
True true true true true true true
Answer:
C) Job specialization
Explanation:
Job specialization defines that who is specialist for a particular field or subject. It shows expertise in a specific sector like finance, operation, Sales manager, customer service, delivery boy, human resource. etc. It indicates talent, skills, competencies of a particular person.
Therefore in the given scenario Jason who is serving the potato fries, a burger, and a roll shows the expertise in his field and that is called Job specialization.
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