Pokeman Bunch Inc. ,manufactures PokeMonster figures and has the following data from its operation for the year just completed.
The column heading identified as B is:

Question

Pokeman Bunch Inc. ,manufactures PokeMonster figures and has the following data from its operation for the year just completed. 
The column heading identified as B is:

Quizplus · Accepted Answer

The heading identified as B is Efficiency variance, which measures the difference between the actual inputs used and the standard inputs allowed for the actual level of output. This variance reflects how efficiently the company used its resources.