Cornerstones of Managerial Accounting 4th Edition by Maryanne Mowen, Don Hansen, Dan Heitger

Exercise 19

A variable overhead spending variance can occur because
A) prices for individual overhead items have increased.
B) prices for individual overhead items have decreased.
C) more of an individual overhead item was used than expected.
D) less of an individual overhead item was used than expected.
E) of all of the above.