The Difference Between the Total Factory Overhead Cost in the Flexible

question 163

Multiple Choice

The difference between the total factory overhead cost in the flexible budget for the actual units produced and the amount of factory overhead cost applied to products using the standard overhead rate is called the factory overhead ________:

• A) Flexible-budget variance
• B) Production-volume variance
• C) Total fixed cost variance
• D) Efficiency variance
• E) Controllable variance

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Definitions:

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A large air-filled space above and behind the nose in the middle of the face, involved in breathing and smelling.

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A tool that uses pressurized air or water to project sand or another abrasive material at a surface for cleaning or shaping.