In a Standard Costing System, the Total Manufacturing Overhead Variance

question 49

Multiple Choice

In a standard costing system, the total manufacturing overhead variance is measured as

• A) the difference between applied overhead based on actual output and actual overhead cost incurred.
• B) the difference between actual overhead costs for two subsequent periods.
• C) the difference between overhead costs in the flexible budget for two subsequent periods.
• D) the difference between standard overhead applied and the overhead cost in the flexible budget.