Which of the Following Correctly Demonstrates the Comparison of the Four-Variance

question 23

Multiple Choice

Which of the following correctly demonstrates the comparison of the four-variance method of factory overhead analysis to the two-variance method of factory overhead analysis?

• A)The sum of the fixed and variable spending and variable efficiency variances in the four-variance method is equal to the production-volume variance in the two-variance method.
• B)The sum of the fixed production-volume and variable efficiency variances in the four-variance method is equal to the production-volume variance in the two-variance method.
• C)The fixed production-volume variance in the four-variance method is equal to the production-volume variance in the two-variance method.
• D)The sum of the fixed spending and fixed production-volume variances in the four-variance method is equal to the production-volume variance in the two-variance method.

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