The Standard Factory Overhead Rate Is $7

Multiple Choice

The standard factory overhead rate is $7.50 per machine hour ($6.20 for variable factory overhead and $1.30 for fixed factory overhead) based on 100% of normal capacity of 80,000 machine hours. The standard cost and the actual cost of factory overhead for the production of 15,000 units during August were as follows: ​
-Incurring actual indirect factory wages in excess of budgeted amounts for actual production results in a _____ variance.

A) quantity
B) controllable
C) volume
D) rate