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

question 88

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.