登录之后可查看解析

Answer (B) is correct . Fixed overhead was budgeted based on a practical capacity of 90,000 machine hours. Because the actual hours used were 88,000, fixed overhead was underapplied, and an unfavorable production-volume variance resulted. The only one of the four actions that would result in fewer machine hours than were budgeted being consumed is the initiative to reduce finished goods inventory levels.

Answer (A) is incorrect because A wage hike to a production supervisor is a variable cost and would thus affect the variable, not the fixed, variance.
Answer (C) is incorrect because An unexpected sales order would result in more machine hours than were budgeted, not fewer. In other words, an unexpected order would result in a variable volume variance.
Answer (D) is incorrect because Worker wages are a variable cost and would thus affect the variable, not the fixed, overhead variance.