Helena Company uses a standard cost system, and allocates variable overhead costs based on direct labor hours. This month, the firm had an unfavorable efficiency variance for variable overhead costs. Which of these scenarios is a reasonable explanation for this variance? A. The actual variable overhead costs were lower than the budgeted costs.
B. The actual variable overhead costs were higher than the budgeted costs.
C. The actual number of direct labor hours used was higher than the budgeted hours.
D The actual number of direct labor hours used was lower than the budgeted hours.

Garrett is an executive vice president at samm hardware. he researches a proposal by a larger company, maximum hardware, to combine the two companies. by analyzing past performance, conducting focus groups, and interviewing maximum employees, garrett concludes that maximum has poor profit margins, sells shoddy merchandise, and treats customers poorly. what actions should garrett and samm hardware take? a. turn down the acquisition offer and prepare to resist a hostile takeover. b. attempt a friendly merger and use managerial hubris to improve results at maximum. c. welcome the acquisition and use knowledge transfer to impart sam hardware's management practices. d. do nothing; the two companies cannot combine without samm hardware's explicit consent.