Question：A company uses production labour hours to absorb its fixed production overheads. A strike by its workforce results in a loss of 30% of the period's budgeted production labour hours.
Which of the following variances will occur as a result of the loss in production labour hours?
A. Adverse fixed overhead capacity variance
B. Adverse direct labour rate variance
C. Adverse direct labour efficiency variance
D. Adverse fixed overhead efficiency variance
The correct answer is:Adverse fixed overhead capacity variance
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