The Variable Overhead Spending Variance Is Calculated by Comparing

question 30

Multiple Choice

The variable overhead spending variance is calculated by comparing:

• A) Actual variable overhead cost incurred and the standard variable overhead rate times the actual amount of allocation base used during the period
• B) Actual variable overhead cost incurred and the fixed overhead cost incurred
• C) Actual price of direct materials and the expected price
• D) Actual direct labour hours used and the expected amount

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Definitions:

Voluntary Function

Actions or processes in the body controlled by an individual's conscious decision.

Paralysis

The loss of the ability to move one or more muscles, often as a result of injury or disease affecting the nervous system.

Temporary

Describing a situation, role, or condition that is not permanent and is intended to last for only a limited period of time.

Positive Diagnosis

The conclusive identification of a disease or condition based on the presence of specific symptoms, signs, or test results.