The Variable Overhead Spending Variance Captures

Multiple Choice

The variable overhead spending variance captures

A) whether the company has paid more or less for variable overhead items.
B) the relative efficiency with which variable overhead items are used.
C) whether the company is more or less efficient with respect to the production activity, since variable overhead varies with production activity.
D) whether the company used more or fewer variable overhead items and the relative efficiency with which variable overhead items are used.