The Fixed Overhead Spending Variance

question 39

Multiple Choice

The fixed overhead spending variance

• A)is usually not significant.
• B)is made up of many individual items.
• C)is the difference between actual costs and budgeted costs.
• D)merits investigation only if the variance is material.
• E)all of these.

---

Definitions:

Internal-Unstable

Attributes of causal factors for behavior that are inconsistent and come from within the individual, such as mood or effort.

Internal-Stable

A term referring to an attribution style where an individual perceives the cause of events as due to their own stable, internal characteristics.

Lazy

A description of someone who is unwilling to work or use energy, often carrying a negative connotation.

Unfair Test

An assessment method that is biased or lacks validity, leading to inaccurate or unjust outcomes.