D | Question 7 3 pts The variable overhead efficiency variance resources were used. measures how efficiently variable manufacturing overhead O True O False D Question 8 3 pts The first-stage allocation in activity-based costing is the process by which overhead costs are assigned to activity cost pools. True O False 4 pts D Question 9 d costine inyolves a two-stage allocation in which overhead costs are first assigned to D Question 9 4 pts Activity-based costing involves a two-stage allocation in which overhead costs are first assigned to departments and then to jobs True O False D Question 10 3 pts Activity rates in activity-based costing are computed by dividing costs from the second-stage allocations by the activity measure for each activity cost pool. O True O False 5 pts D | Question 11