Which of the Following Correctly Demonstrates the Comparison of the Four-Variance

question 61

Multiple Choice

Which of the following correctly demonstrates the comparison of the four-variance method of factory overhead analysis to the two-variance method of factory overhead analysis?

• A)The sum of the spending, efficiency and budget variances in the four-variance method is equal to the volume variance in the two-variance method.
• B)The sum of the volume and efficiency variances in the four-variance method is equal to the volume variance in the two-variance method.
• C)The volume variance in the four-variance method is equal to the volume variance in the two-variance method.
• D)The sum of the budget and volume variances in the four-variance method is equal to the volume variance in the two-variance method.

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Definitions:

Passage

A section of text or a pathway through which something moves from one place to another.

Pharynx

The part of the throat behind the mouth and nasal cavity, leading to the esophagus and larynx, involved in breathing and swallowing.

Upper Respiratory Tract Infection

An infection in the upper part of the respiratory system, such as the throat, nose, and bronchi, often caused by viruses or bacteria.

Common Cold

A viral infection of the upper respiratory tract characterised by symptoms like sneezing, sore throat, and coughing.