Which of the Following Is Not a Reason Variable Overhead

Multiple Choice

Which of the following is not a reason variable overhead costs might differ from the flexible budget costs?

A) Executives' salaries may increase or decrease.
B) The prices paid to acquire variable overhead items can increase or decrease.
C) Variable overhead items can be used more or less efficiently than planned.
D) When the company is less efficient with respect to that production activity, variable overhead is used more or less efficiently.