Cornerstones of Managerial Accounting 6th Edition by Maryanne Mowen,Don Hansen ,Dan Heitger

Exercise 37

Because of the nature of fixed overhead items, the difference between the actual fixed overhead cost and the budgeted fixed overhead is
a. likely to be small.
b. likely to be large.
c. usually a major concern.
d. often attributable to labor inefficiency.
e. none of these.