$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.
Rating Newest Oldest. Best Answer: Helper T Cells are a type of white blood cell that play an important role in establishing and maximizing the capabilities of the immune system. The difference between Helper T cells and Cytotoxic cells is that the Helper T Cells have no cytotoxic or phagocytic activity. In other words, they cannot kill infected host cells (also known as somatic cells) or pathogens, and without other immune cells they would usually be considered useless against an infection.
T cells are divided into two broad categories: CD8+ T cells or CD4+ T cells, based on which protein is present on the cell's surface. T cells carry out multiple functions, including killing infected cells and activating or recruiting other immune cells. CD8+ T cells also are called cytotoxic T cells or cytotoxic lymphocytes (CTLs).