Examine the figure below.By studying how the surface of the Sun vibrates like a struck bell we can determine its: 
Definitions:
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard cost of variable overhead allocated for the actual production level.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the expected (standard) variable overhead based on actual production levels.
Variable Overhead Rate Variance
The difference between the actual variable overhead incurred and the standard overhead estimated, based on the actual level of activity.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the standard variable overhead based on the actual level of activity, reflecting efficiency in using overhead resources.
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