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

Exercise 57

The total fixed overhead variance is
A) the difference between actual and applied fixed overhead costs.
B) the difference between budgeted and applied fixed overhead costs.
C) the difference between budgeted fixed and variable overhead costs.
D) the difference between actual and budgeted fixed overhead costs.
E) none of the above.