$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.
They are needed to activate many immunecells, including B cells and other T cells.Cytotoxic T cells (sometimes called killer T cells) help rid your body of cells that have beeninfected by viruses as well as cells that have been transformed by cancer but have not yet adaptedto evade the immune detection system.