Which One of the Following Is the Correct Formula Used

Multiple Choice

Which one of the following is the correct formula used in calculating the variable overhead total variance?

A) What the actual direct labour or machine hours for actual production should have cost - what the actual direct labour or machine hours for actual production actually cost.
B) The total cost of variable overheads for actual production - the standard cost of variable overheads for actual production.
C) (Expected direct labour or machine hours for actual production - actual direct labour or machine hours for actual production) x the standard cost for one hour of variable overhead.
D) Standard expenditure on variable overhead incurred in actual production - (actual production units x standard variable overhead cost per unit of production) .