As part of her annual review of her company's budgets versus actuals, Mary Gerard isolates unfavorable variances with the hope of getting a better understanding of what caused them and how to avoid them next year. The variable overhead efficiency variance was the most unfavorable over the previous year, which Gerard will specifically be able to trace to:

Options:

a. Actual overhead costs below applied overhead costs

b. Actual production units below budgeted production unit

c. Standard direct labor hours below actual direct labor hours

d. The standard variable overhead rate below the actual variable overhead rate

c. Standard direct labor hours below actual direct labor hours

Explanation: The variable overhead efficiency variance can obtained by multiplying the difference between the actual and Budgeted labour hours by the hourly rate for standard variable overhead. In this case, the outcome may be favorable or unfavorable. The variable overhead efficiency variance will be favorable if the actual labor hours is less than the budgeted hours while it will be unfavorable if the actual labor hours exceed the budgeted labor hours as described in the scenario above.

the first successful, urban blues recording, selling more than 75,000 copies, was made in year 1920.

mamie smith recorded the first commercially successful example of the urban blues,   with the recording of “crazy blues”."crazy blues" was recorded on august 10, 1920, in new york city. within a month of the release of “crazy blues” it had sold 75,000 copies.