Rowe Corporation Reported the Following Variances for the Period Just

question 14

Multiple Choice

Rowe Corporation reported the following variances for the period just ended:
Variable-overhead spending variance: $50,000U
Variable-overhead efficiency variance: $28,000U
Fixed-overhead budget variance: $70,000U
Fixed-overhead volume variance: $30,000U
If Rowe prepared an overhead cost performance report, which of these overhead variances is likely to be excluded from the report?

• A) Variable-overhead spending variance.
• B) Variable-overhead efficiency variance.
• C) Fixed-overhead budget variance.
• D) Fixed-overhead volume variance.
• E) None of the variances would be excluded.

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