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Why Is a Favourable Variable Overhead Spending Variance Not Always

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Why is a favourable variable overhead spending variance not always desirable?
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Definitions:

Scrap Value

An estimated calculation of what an asset will be worth at the time it is sold, after it is no longer useful.

Sum-Of-The-Years-Digits

An accelerated method of depreciation which totals the digits of an asset's useful life and allocates the cost based on a fraction of those digits.

Scrap Value

The calculated resale value of an asset at the termination of its functional life.

MACRS Tables

Guidelines used in the United States for calculating depreciation deductions for tax purposes under the Modified Accelerated Cost Recovery System.

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