Factors Contributing to the Fixed Factory Overhead Spending Variance Can

Multiple Choice

Factors contributing to the fixed factory overhead spending variance can include all the following except:

A) Inaccurate budget estimates for these costs.
B) Inadequate control of fixed overhead costs.
C) Misclassification of cost items by the accounting system.
D) Operating inefficiency.
E) Unanticipated increases in costs such as factory insurance.