[Solved] Which of the following could pass muster and not be considered obscenity under the Roth test? A) child pornography B) nude images C) film D) hardcore pornography E) profane language Fixed Overhead Volume Variance: The difference between the budgeted fixed overhead costs and the fixed overhead costs actually allocated to produced goods, based on standard activity levels. Overapplied: In cost accounting, refers to a situation where the allocated manufacturing overhead is more than the actual overhead incurred. Underapplied: A situation in which the allocated or applied costs in accounting are less than the actual costs incurred. Standard Costing System: An accounting method that applies predetermined costs to measure the cost of goods sold and performance.