Which Variance Is Commonly Associated with Measuring the Cost of Under-

question 21

Multiple Choice

Which variance is commonly associated with measuring the cost of under- or over-utilization of plant capacity?

• A)The variable-overhead spending variance.
• B)The variable-overhead efficiency variance.
• C)The fixed-overhead budget variance.
• D)The fixed-overhead volume variance.
• E)The total fixed-overhead variancE.