$18,750 unfavorable variable overhead spending variance = $360,000 â $341,250. Variance is unfavorable because the actual variable overhead costs are higher than the expected costs given actual hours of 97,500. $68,250 unfavorable variable overhead efficiency variance = $341,250 â $273,000.
The regulatory T cells (Tregs pronunciation: /ËtiËrÉÉ¡/), formerly known as suppressor T cells, are a subpopulation of T cells which modulate the immune system, maintain tolerance to self-antigens, and prevent autoimmune disease.
Key Points. 1  Helper T cells secrete small proteins called cytokines that regulate or assist in the active immune response by activating other immune cells. 2  Cytotoxic T cells (TC cells, or CTLs) destroy virus-infected cells and tumor cells, and are implicated in transplant rejection and autoimmune disease.