In the three-variance method of factory overhead analysis, what standard cost variance represents the difference between actual factory overhead incurred and budgeted factory overhead based on actual hours worked?

A boutique-type advertising agency:

A) offers a wide array of services B) is designed to handle smaller accounts C) serves in-house clients D) offers one or a few specialized service or works with one type of client

The concept of ________ has evolved from the traditional view of corporate social responsibility

A) social scaffolding B) planetary progressivism C) work-life balance D) corporate sustainability