$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.
Once activated, helper T cells start to divide and to produce proteins that activate B and T cells as well as other immune cells. The killer T cell is specialized in attacking cells of the body infected by viruses and sometimes also by bacteria. It can also attack cancer cells. The killer T cell has receptors that are used to search each cell that it meets.